https://www.taxtmi.com/caselaws?id=152727 Imported goods were treated prima facie as re-melting scrap ingots under CTH 7204.50, bringing them within the concessional duty entry for melting scrap of iron or steel under Notification No. 16/2000-Cus. The applicants also produced an end-use certificate showing full consumption of the goods for melting in their factory, supporting compliance with the stipulated end-use condition. On that basis, a prima facie case was found for interim protection, and waiver of pre-deposit with stay of recovery was granted pending disposal of the appeal. en-us Mon, 04 Jan 2010 00:00:00 +0530 Tue, 09 Jul 2013 15:04:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152727 Imported goods were treated prima facie as re-melting scrap ingots under CTH 7204.50, bringing them within the concessional duty entry for melting scrap of iron or steel under Notification No. 16/2000-Cus. The applicants also produced an end-use certificate showing full consumption of the goods for melting in their factory, supporting compliance with the stipulated end-use condition. On that basis, a prima facie case was found for interim protection, and waiver of pre-deposit with stay of recovery was granted pending disposal of the appeal. Case-Laws Customs Mon, 04 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152727