https://www.taxtmi.com/caselaws?id=109952 Tungsten coil rejects capable of commercial use in electric bulb manufacture were held not to be classifiable as waste and scrap under Heading 8101.91 of the Customs Tariff. The Tribunal relied on its earlier view on similar tungsten filaments and treated the description of the goods as rejects as insufficient, by itself, to attract the waste-and-scrap classification. On that basis, confiscation and the related penal consequences could not be sustained, and the appeal succeeded. en-us Thu, 03 Jul 2003 00:00:00 +0530 Fri, 13 Apr 2012 11:48:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109952 Tungsten coil rejects capable of commercial use in electric bulb manufacture were held not to be classifiable as waste and scrap under Heading 8101.91 of the Customs Tariff. The Tribunal relied on its earlier view on similar tungsten filaments and treated the description of the goods as rejects as insufficient, by itself, to attract the waste-and-scrap classification. On that basis, confiscation and the related penal consequences could not be sustained, and the appeal succeeded. Case-Laws Customs Thu, 03 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109952