https://www.taxtmi.com/caselaws?id=236816 Imported goods described across shipping and import documents as re-rollable scrap were found to be old, used, rusted and damaged, and the evidence did not establish that they were brought in as usable parts of steel sheet and plate bending machines. The controlling test was the condition of the goods at the time of import, and the mere possibility of repair or reconditioning did not convert scrap into machine parts. As the record also failed to show that the goods were valued or actually used as rollers, the classification as machine parts was not sustained and the demand, confiscation and penalty could not survive. en-us Fri, 08 Jun 2012 00:00:00 +0530 Mon, 09 Sep 2013 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236816 Imported goods described across shipping and import documents as re-rollable scrap were found to be old, used, rusted and damaged, and the evidence did not establish that they were brought in as usable parts of steel sheet and plate bending machines. The controlling test was the condition of the goods at the time of import, and the mere possibility of repair or reconditioning did not convert scrap into machine parts. As the record also failed to show that the goods were valued or actually used as rollers, the classification as machine parts was not sustained and the demand, confiscation and penalty could not survive. Case-Laws Customs Fri, 08 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236816