https://www.taxtmi.com/caselaws?id=107443 Customs classification of imported goods turned on expert laboratory testing rather than subjective visual assessment. Samples taken by Customs and examined by the National Metallurgical Laboratory were reported to satisfy the specification for bushelling scrap under IS:2549:1994. The report was accepted because the Commissioner had relied on an expert reference, and no contrary expert evidence was produced to displace it. On that basis, the 81.61 MT consignment was treated as metal scrap and not slates or plates, in favour of the assessee. The separate uncontested quantity of 13.01 MT was left for re-determination of fine and penalty. en-us Thu, 12 Dec 2002 00:00:00 +0530 Thu, 22 Mar 2012 14:53:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107443 Customs classification of imported goods turned on expert laboratory testing rather than subjective visual assessment. Samples taken by Customs and examined by the National Metallurgical Laboratory were reported to satisfy the specification for bushelling scrap under IS:2549:1994. The report was accepted because the Commissioner had relied on an expert reference, and no contrary expert evidence was produced to displace it. On that basis, the 81.61 MT consignment was treated as metal scrap and not slates or plates, in favour of the assessee. The separate uncontested quantity of 13.01 MT was left for re-determination of fine and penalty. Case-Laws Customs Thu, 12 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107443