https://www.taxtmi.com/caselaws?id=359706 The Tribunal determined that the imported goods were correctly classified as Heavy Melting Scrap (HMS) and eligible for exemption under Notification No. 21/2002-Cus. The confiscation and penalties imposed by the department were set aside, allowing the goods to be cleared after mutilation under Customs supervision. The importer's appeal was granted, while the department's appeal was dismissed. en-us Tue, 01 May 2018 00:00:00 +0530 Fri, 21 Feb 2020 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359706 The Tribunal determined that the imported goods were correctly classified as Heavy Melting Scrap (HMS) and eligible for exemption under Notification No. 21/2002-Cus. The confiscation and penalties imposed by the department were set aside, allowing the goods to be cleared after mutilation under Customs supervision. The importer's appeal was granted, while the department's appeal was dismissed. Case-Laws Customs Tue, 01 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359706