https://www.taxtmi.com/caselaws?id=106743 Imported consignments commercially bought and sold as heavy melting scrap were not shown to be misdeclared merely because some pieces were visually identifiable as used pipes, angles or rods. The text states that no evidence rebutted the declared scrap character, and that visual inspection alone, especially where the items were also rusted, was insufficient to convert the entire consignment into serviceable goods. Where particular pieces were doubtful because of their dimensions, the appropriate course was mutilation under Customs directions, with assessment continuing on the declared scrap basis. en-us Fri, 27 Sep 2002 00:00:00 +0530 Thu, 15 Mar 2012 15:05:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106743 Imported consignments commercially bought and sold as heavy melting scrap were not shown to be misdeclared merely because some pieces were visually identifiable as used pipes, angles or rods. The text states that no evidence rebutted the declared scrap character, and that visual inspection alone, especially where the items were also rusted, was insufficient to convert the entire consignment into serviceable goods. Where particular pieces were doubtful because of their dimensions, the appropriate course was mutilation under Customs directions, with assessment continuing on the declared scrap basis. Case-Laws Customs Fri, 27 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106743