https://www.taxtmi.com/caselaws?id=216654 Imported old and used iron and steel goods were classified on the basis of the physical examination report, which showed dismantled material, cut pieces, end cuttings, girders, pipes, plates and rails, with only a portion reusable and the balance re-rollable scrap. In the absence of contrary evidence, that examination record was accepted as determinative, so the larger part remained melting scrap under Chapter 72 and the reusable portion was correctly treated under Chapter 73. The lower authorities' classification was upheld and the Revenue's attempt to reclassify the entire consignment failed. en-us Thu, 02 Jun 2011 00:00:00 +0530 Mon, 03 Sep 2012 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216654 Imported old and used iron and steel goods were classified on the basis of the physical examination report, which showed dismantled material, cut pieces, end cuttings, girders, pipes, plates and rails, with only a portion reusable and the balance re-rollable scrap. In the absence of contrary evidence, that examination record was accepted as determinative, so the larger part remained melting scrap under Chapter 72 and the reusable portion was correctly treated under Chapter 73. The lower authorities' classification was upheld and the Revenue's attempt to reclassify the entire consignment failed. Case-Laws Customs Thu, 02 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216654