https://www.taxtmi.com/caselaws?id=339985 Imported goods must be classified according to their actual physical nature and admitted description; on examination they were found to be rails, not Heavy Melting Scrap as declared. The misdeclaration was supported by the importer's own letter acknowledging cut rails had been declared as HMS Scrap, so the Tribunal's finding that the goods were Heavy Melting Scrap was erroneous. As a result, the customs exemption under Notification No. 21/2002-Cus was not available, and the Assessing Officer's classification and denial of exemption were restored. en-us Thu, 23 Feb 2017 00:00:00 +0530 Sat, 19 Aug 2017 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339985 Imported goods must be classified according to their actual physical nature and admitted description; on examination they were found to be rails, not Heavy Melting Scrap as declared. The misdeclaration was supported by the importer's own letter acknowledging cut rails had been declared as HMS Scrap, so the Tribunal's finding that the goods were Heavy Melting Scrap was erroneous. As a result, the customs exemption under Notification No. 21/2002-Cus was not available, and the Assessing Officer's classification and denial of exemption were restored. Case-Laws Customs Thu, 23 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339985