https://www.taxtmi.com/caselaws?id=247436 Imported old and used rollers were held not to be serviceable rollers under Chapter 84 where physical verification and the Chartered Engineer's report showed them as used, defective and rejected, with rust, corrosion, scratches and a non-uniform surface. The report indicated they could not be used for their intended purpose, and the later clarification that they formed part of a rolling mill plant did not override that original finding. Earlier clearance of two consignments on verification also supported the importer's position. The precedent on goods usable as such was found inapplicable because the report did not establish usability. The impugned classification and related order were set aside, and the goods were directed to be cleared after mutilation under customs supervision. en-us Tue, 01 Oct 2013 00:00:00 +0530 Mon, 12 May 2014 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247436 Imported old and used rollers were held not to be serviceable rollers under Chapter 84 where physical verification and the Chartered Engineer's report showed them as used, defective and rejected, with rust, corrosion, scratches and a non-uniform surface. The report indicated they could not be used for their intended purpose, and the later clarification that they formed part of a rolling mill plant did not override that original finding. Earlier clearance of two consignments on verification also supported the importer's position. The precedent on goods usable as such was found inapplicable because the report did not establish usability. The impugned classification and related order were set aside, and the goods were directed to be cleared after mutilation under customs supervision. Case-Laws Customs Tue, 01 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247436