https://www.taxtmi.com/caselaws?id=118414 The Tribunal dismissed the Revenue's appeal against the classification of scrap by the respondents, ruling that the goods cannot be classified as sheets for duty liability purposes. The buyers' testimonies highlighted the uneven nature of the received goods, indicating they were not standard H.R. coils/C.R. coils. The decision emphasizes the importance of considering the actual characteristics and usage of goods in determining their classification for duty liability under customs and excise laws. en-us Tue, 20 Jun 2006 00:00:00 +0530 Sat, 30 Jun 2012 15:13:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118414 The Tribunal dismissed the Revenue's appeal against the classification of scrap by the respondents, ruling that the goods cannot be classified as sheets for duty liability purposes. The buyers' testimonies highlighted the uneven nature of the received goods, indicating they were not standard H.R. coils/C.R. coils. The decision emphasizes the importance of considering the actual characteristics and usage of goods in determining their classification for duty liability under customs and excise laws. Case-Laws Central Excise Tue, 20 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118414