https://www.taxtmi.com/caselaws?id=91141 Imported copper declared as waste and scrap was found on examination to include copper wires in big coils and running length, which did not satisfy the tariff definition of waste and scrap. Assessment had to be based on the goods in the form in which they were actually imported, so classification of that portion as copper wires and the duty demand were upheld. Although the classification was sustained, the circumstances justified interference with the redemption fine, which was reduced from Rs. 50,000 to Rs. 25,000. en-us Mon, 02 Mar 1998 00:00:00 +0530 Fri, 14 Oct 2011 11:05:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91141 Imported copper declared as waste and scrap was found on examination to include copper wires in big coils and running length, which did not satisfy the tariff definition of waste and scrap. Assessment had to be based on the goods in the form in which they were actually imported, so classification of that portion as copper wires and the duty demand were upheld. Although the classification was sustained, the circumstances justified interference with the redemption fine, which was reduced from Rs. 50,000 to Rs. 25,000. Case-Laws Customs Mon, 02 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91141