https://www.taxtmi.com/caselaws?id=117310 The appellant declared imported goods as Stainless Steel Magnetic Scrap '400 grade', but Customs found them to consist of serviceable stainless steel sheets and scrap. The authorities confiscated the goods and enhanced their value. The appellant argued they were actual users intending to use the goods as inputs for manufacturing. The Tribunal found the goods to be of second grade, with a mix of scrap and serviceable sheets. As the appellant availed credit for duty paid and the goods were not comparable to grades used for valuation, the impugned order was set aside, and the appeals were allowed. en-us Fri, 21 Oct 2005 00:00:00 +0530 Thu, 21 Jun 2012 16:45:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117310 The appellant declared imported goods as Stainless Steel Magnetic Scrap '400 grade', but Customs found them to consist of serviceable stainless steel sheets and scrap. The authorities confiscated the goods and enhanced their value. The appellant argued they were actual users intending to use the goods as inputs for manufacturing. The Tribunal found the goods to be of second grade, with a mix of scrap and serviceable sheets. As the appellant availed credit for duty paid and the goods were not comparable to grades used for valuation, the impugned order was set aside, and the appeals were allowed. Case-Laws Customs Fri, 21 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117310