https://www.taxtmi.com/caselaws?id=95833 Imported acrylic sheet pieces or off-cuts were classified as scrap rather than acrylic sheets in primary form because the bill of entry, invoice, bill of lading, certificate of origin and packing list consistently described them as off-cuts, and no reliable evidence showed they were primary-form thermoplastic material. The exclusion in Chapter 39 Note 7 was therefore inapplicable, and the classification under the affirmed heading was upheld. The Tribunal also found the redemption fine and penalty excessive in light of the goods' value and circumstances, and reduced both accordingly. en-us Thu, 27 Jan 2000 00:00:00 +0530 Thu, 15 Dec 2011 13:07:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95833 Imported acrylic sheet pieces or off-cuts were classified as scrap rather than acrylic sheets in primary form because the bill of entry, invoice, bill of lading, certificate of origin and packing list consistently described them as off-cuts, and no reliable evidence showed they were primary-form thermoplastic material. The exclusion in Chapter 39 Note 7 was therefore inapplicable, and the classification under the affirmed heading was upheld. The Tribunal also found the redemption fine and penalty excessive in light of the goods' value and circumstances, and reduced both accordingly. Case-Laws Customs Thu, 27 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95833