https://www.taxtmi.com/caselaws?id=241738 Imported galvanised coils claimed to be secondary and defective could not be classified or released for customs purposes without Bureau of Indian Standards testing. The court treated the product nature as ative and held that the question whether the goods fell within scrap or another category could be examined only after sample testing and certification. The respondents were therefore directed to send samples to BIS so that the goods could be properly classified, assessed to customs duty, and released. en-us Thu, 13 Sep 2012 00:00:00 +0530 Tue, 31 Dec 2013 10:12:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241738 Imported galvanised coils claimed to be secondary and defective could not be classified or released for customs purposes without Bureau of Indian Standards testing. The court treated the product nature as ative and held that the question whether the goods fell within scrap or another category could be examined only after sample testing and certification. The respondents were therefore directed to send samples to BIS so that the goods could be properly classified, assessed to customs duty, and released. Case-Laws Customs Thu, 13 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241738