https://www.taxtmi.com/caselaws?id=380948 Imported material containing some serviceable portions may be mutilated and cleared as scrap at the importer's cost where it is capable of use as heavy melting scrap and the importer seeks such treatment. This approach avoids sustaining adverse reclassification and its consequential valuation enhancement, confiscation, redemption fine, and penalty. The operative principle supports clearance as mutilated scrap rather than enforcement of a reclassification-based adverse order in these circumstances. en-us Wed, 13 Mar 2019 00:00:00 +0530 Sat, 01 Jun 2019 07:54:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380948 Imported material containing some serviceable portions may be mutilated and cleared as scrap at the importer's cost where it is capable of use as heavy melting scrap and the importer seeks such treatment. This approach avoids sustaining adverse reclassification and its consequential valuation enhancement, confiscation, redemption fine, and penalty. The operative principle supports clearance as mutilated scrap rather than enforcement of a reclassification-based adverse order in these circumstances. Case-Laws Customs Wed, 13 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380948