https://www.taxtmi.com/caselaws?id=251496 The Appellate Tribunal upheld the duty imposition on imported goods as scrap materials, dismissing the appellant's claim that usable items were present. The Tribunal's decision was supported by the lack of detailed descriptions in the partner's statement and the small size of the wires, justifying their classification as scrap. The Court found the Commissioner's report and partner's statement insufficient to prove the presence of usable items, leading to the dismissal of the Civil Miscellaneous Appeal without costs. en-us Fri, 08 Nov 2013 00:00:00 +0530 Tue, 16 Sep 2014 11:09:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251496 The Appellate Tribunal upheld the duty imposition on imported goods as scrap materials, dismissing the appellant's claim that usable items were present. The Tribunal's decision was supported by the lack of detailed descriptions in the partner's statement and the small size of the wires, justifying their classification as scrap. The Court found the Commissioner's report and partner's statement insufficient to prove the presence of usable items, leading to the dismissal of the Civil Miscellaneous Appeal without costs. Case-Laws Customs Fri, 08 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251496