https://www.taxtmi.com/caselaws?id=90152 Imported old, used and rusted pipes declared as heavy melting steel scrap were to be mutilated before clearance and assessed on a scrap basis where examination showed them to be substantially unusable. The text notes that the importer sought mutilation immediately after inspection and that earlier customs guidance contemplated mutilation of serviceable goods found in such consignments. On that footing, the proper treatment was assessment as steel scrap after mutilation, and not classification and valuation as serviceable pipes. The confiscation-based approach treating the goods as pipes was not sustained. en-us Tue, 04 Aug 1998 00:00:00 +0530 Mon, 03 Oct 2011 18:01:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90152 Imported old, used and rusted pipes declared as heavy melting steel scrap were to be mutilated before clearance and assessed on a scrap basis where examination showed them to be substantially unusable. The text notes that the importer sought mutilation immediately after inspection and that earlier customs guidance contemplated mutilation of serviceable goods found in such consignments. On that footing, the proper treatment was assessment as steel scrap after mutilation, and not classification and valuation as serviceable pipes. The confiscation-based approach treating the goods as pipes was not sustained. Case-Laws Customs Tue, 04 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90152