https://www.taxtmi.com/caselaws?id=279077 Imported goods described as defective iron plates with varying sizes, shapes, thicknesses and lengths, cut and worn edges, and no serviceable use as sheets were treated as metal waste and scrap usable only by remelting. On that factual basis, the declared classification as re-rollable scrap was accepted, misdeclaration was negated, and confiscation and penalty were held unsustainable. en-us Tue, 09 Jan 2018 00:00:00 +0530 Sat, 02 Mar 2019 13:31:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279077 Imported goods described as defective iron plates with varying sizes, shapes, thicknesses and lengths, cut and worn edges, and no serviceable use as sheets were treated as metal waste and scrap usable only by remelting. On that factual basis, the declared classification as re-rollable scrap was accepted, misdeclaration was negated, and confiscation and penalty were held unsustainable. Case-Laws Customs Tue, 09 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279077