https://www.taxtmi.com/caselaws?id=87029 Imported goods presented as ingots cast from scrap were not classifiable as scrap under Section XV of the Customs Tariff Act, 1975, because scrap is limited to metal waste, manufacturing scrap, or unusable metal goods, and the tariff notes exclude unwrought ingots or similar forms cast from remelted waste. The goods, as imported, did not meet the statutory definition of scrap and were therefore assessed as copper-zinc based alloy rather than scrap. On the redemption fine, the adjudicatory facts justified moderation, and the fine was reduced from Rs. 50,000 to Rs. 25,000. en-us Wed, 18 Jun 1997 00:00:00 +0530 Fri, 02 Sep 2011 12:51:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87029 Imported goods presented as ingots cast from scrap were not classifiable as scrap under Section XV of the Customs Tariff Act, 1975, because scrap is limited to metal waste, manufacturing scrap, or unusable metal goods, and the tariff notes exclude unwrought ingots or similar forms cast from remelted waste. The goods, as imported, did not meet the statutory definition of scrap and were therefore assessed as copper-zinc based alloy rather than scrap. On the redemption fine, the adjudicatory facts justified moderation, and the fine was reduced from Rs. 50,000 to Rs. 25,000. Case-Laws Customs Wed, 18 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87029