https://www.taxtmi.com/caselaws?id=362392 The Appellate Tribunal CESTAT AHMEDABAD ruled in favor of the appellant, a private limited company importing lead in powder form, classifying the item as 'Lead Concentrate' under Heading 26070000 instead of 'waste' under Chapter Heading 78020090. The tribunal considered evidence including test reports and past treatment by the department, emphasizing the nature of the imported item and interpretations of base metals and scrap definitions. It highlighted the importance of proper classification, the relevance of test reports in disputes, and the limited significance of pollution certificates in import cases. en-us Wed, 25 Apr 2018 00:00:00 +0530 Thu, 05 Mar 2020 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362392 The Appellate Tribunal CESTAT AHMEDABAD ruled in favor of the appellant, a private limited company importing lead in powder form, classifying the item as 'Lead Concentrate' under Heading 26070000 instead of 'waste' under Chapter Heading 78020090. The tribunal considered evidence including test reports and past treatment by the department, emphasizing the nature of the imported item and interpretations of base metals and scrap definitions. It highlighted the importance of proper classification, the relevance of test reports in disputes, and the limited significance of pollution certificates in import cases. Case-Laws Customs Wed, 25 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362392