https://www.taxtmi.com/caselaws?id=92370 Classification of imported goods was the central issue in this case. The Tribunal determined that the goods, initially described as used pipes but disputed by the Revenue, should be classified as waste and scrap. Consequently, the confiscation and penalty under the Customs Act were set aside as the goods were not liable for such actions. Additionally, the Tribunal directed the Customs authorities to issue a detention certificate to waive demurrage charges, providing relief to the appellants. en-us Tue, 29 Jun 1999 00:00:00 +0530 Tue, 01 Nov 2011 11:34:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92370 Classification of imported goods was the central issue in this case. The Tribunal determined that the goods, initially described as used pipes but disputed by the Revenue, should be classified as waste and scrap. Consequently, the confiscation and penalty under the Customs Act were set aside as the goods were not liable for such actions. Additionally, the Tribunal directed the Customs authorities to issue a detention certificate to waive demurrage charges, providing relief to the appellants. Case-Laws Customs Tue, 29 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92370