https://www.taxtmi.com/caselaws?id=256464 Classification of imported silicon electrical steel strips depended on whether the goods were truly waste and scrap or old and used articles capable of reuse. The applicable tariff and HSN notes treat metal goods as scrap only when they are definitely not usable as such because of breakage, cutting up, wear or similar reasons; reusable goods are excluded. The record contained conflicting indicators, but the physical and technical characteristics were not properly verified because no representative sample was examined by an expert or dealer in such goods. The finding that the goods were not scrap was therefore unsustainable on the existing record, and fresh adjudication was directed after technical examination of representative samples in the importer's presence. en-us Fri, 30 Jan 2015 00:00:00 +0530 Fri, 13 Feb 2015 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256464 Classification of imported silicon electrical steel strips depended on whether the goods were truly waste and scrap or old and used articles capable of reuse. The applicable tariff and HSN notes treat metal goods as scrap only when they are definitely not usable as such because of breakage, cutting up, wear or similar reasons; reusable goods are excluded. The record contained conflicting indicators, but the physical and technical characteristics were not properly verified because no representative sample was examined by an expert or dealer in such goods. The finding that the goods were not scrap was therefore unsustainable on the existing record, and fresh adjudication was directed after technical examination of representative samples in the importer's presence. Case-Laws Customs Fri, 30 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256464