https://www.taxtmi.com/caselaws?id=105518 Imported paper bags declared as waste paper scrap were found to be serviceable multi kraft bags, yet the Tribunal applied its earlier view in an identical factual situation and treated them as scrap for disposal. It directed that the goods be transported to the importer's factory under Customs supervision and that pulping of the serviceable bags be supervised by the jurisdictional Excise Officer. The importer was to bear the related expenses. The practical effect was permission to dispose of the goods as scrap under official supervision rather than treating them as serviceable goods for confiscatory action. en-us Fri, 23 Nov 2001 00:00:00 +0530 Mon, 05 Mar 2012 18:53:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105518 Imported paper bags declared as waste paper scrap were found to be serviceable multi kraft bags, yet the Tribunal applied its earlier view in an identical factual situation and treated them as scrap for disposal. It directed that the goods be transported to the importer's factory under Customs supervision and that pulping of the serviceable bags be supervised by the jurisdictional Excise Officer. The importer was to bear the related expenses. The practical effect was permission to dispose of the goods as scrap under official supervision rather than treating them as serviceable goods for confiscatory action. Case-Laws Central Excise Fri, 23 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105518