https://www.taxtmi.com/caselaws?id=102055 Imported brass scrap containing 5% iron impurity was assessed as 'Drink' grade rather than 'Honey' grade because the applicable specifications permitted up to 5% iron in 'Drink' grade scrap, while 'Honey' grade required freedom from iron and other specified contaminants. Classification had to be made on the actual condition of the goods at the time of import, not on a hypothetical post-import removal of impurities. On that basis, the proposed value enhancement, duty demand, redemption fine and penalty could not be sustained. en-us Tue, 16 Apr 2002 00:00:00 +0530 Mon, 13 Feb 2012 15:47:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102055 Imported brass scrap containing 5% iron impurity was assessed as 'Drink' grade rather than 'Honey' grade because the applicable specifications permitted up to 5% iron in 'Drink' grade scrap, while 'Honey' grade required freedom from iron and other specified contaminants. Classification had to be made on the actual condition of the goods at the time of import, not on a hypothetical post-import removal of impurities. On that basis, the proposed value enhancement, duty demand, redemption fine and penalty could not be sustained. Case-Laws Customs Tue, 16 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102055