https://www.taxtmi.com/caselaws?id=120056 The Appellate Tribunal upheld the Commissioner's decision to classify imported goods as waste and scrap, rejecting the Revenue's appeal. The goods, described as "Non-alloy 100% Re-Rollable scrap consisting of Plate Cuttings," were found unserviceable due to rust and defects, supporting their classification. The reliance on examination reports and certificates, along with the evaluation of evidence, confirmed the unsuitability of the goods for direct use, leading to the affirmation of their classification under the Customs Tariff Act. en-us Fri, 07 Jul 2006 00:00:00 +0530 Mon, 16 Jul 2012 14:49:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120056 The Appellate Tribunal upheld the Commissioner's decision to classify imported goods as waste and scrap, rejecting the Revenue's appeal. The goods, described as "Non-alloy 100% Re-Rollable scrap consisting of Plate Cuttings," were found unserviceable due to rust and defects, supporting their classification. The reliance on examination reports and certificates, along with the evaluation of evidence, confirmed the unsuitability of the goods for direct use, leading to the affirmation of their classification under the Customs Tariff Act. Case-Laws Customs Fri, 07 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120056