https://www.taxtmi.com/caselaws?id=256299 Imported metal strips are classifiable as waste and scrap only if they are definitely not usable as such because of breakage, cutting up, wear or similar reasons; articles capable of reuse for their former purpose do not fall in that category. The examination reports and Chartered Engineer's report lacked essential particulars on dimensions, condition and usability, and the import declaration was disputed, so the record was inconclusive on classification and importability. Fresh examination of representative samples in the presence of the importer's representative and relevant experts was therefore required. The impugned order was set aside and the matter remanded for fresh adjudication. en-us Wed, 07 Jan 2015 00:00:00 +0530 Mon, 09 Feb 2015 11:27:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256299 Imported metal strips are classifiable as waste and scrap only if they are definitely not usable as such because of breakage, cutting up, wear or similar reasons; articles capable of reuse for their former purpose do not fall in that category. The examination reports and Chartered Engineer's report lacked essential particulars on dimensions, condition and usability, and the import declaration was disputed, so the record was inconclusive on classification and importability. Fresh examination of representative samples in the presence of the importer's representative and relevant experts was therefore required. The impugned order was set aside and the matter remanded for fresh adjudication. Case-Laws Customs Wed, 07 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256299