https://www.taxtmi.com/caselaws?id=124297 Imported nails and screws declared as heavy melting scrap were treated as scrap for customs purposes where the jurisdictional Superintendent's report stated that the goods were melted in the furnace and the record did not show a contrary case of intended sale or reuse. The challenge to that report, based on alleged lack of physical supervision, was not supported by the report itself. Heavy melting scrap was considered capable of covering scrap of screws and nails, and reliance on the end use certificate was found reasonable. The finding that the consignment was scrap was upheld, and confiscation, redemption fine and penalty were not restored. en-us Tue, 02 Sep 2008 00:00:00 +0530 Thu, 27 Sep 2012 16:30:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124297 Imported nails and screws declared as heavy melting scrap were treated as scrap for customs purposes where the jurisdictional Superintendent's report stated that the goods were melted in the furnace and the record did not show a contrary case of intended sale or reuse. The challenge to that report, based on alleged lack of physical supervision, was not supported by the report itself. Heavy melting scrap was considered capable of covering scrap of screws and nails, and reliance on the end use certificate was found reasonable. The finding that the consignment was scrap was upheld, and confiscation, redemption fine and penalty were not restored. Case-Laws Central Excise Tue, 02 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124297