https://www.taxtmi.com/caselaws?id=392322 Imported HR side cut trimmings treated as steel scrap for melting were considered covered by the melting scrap exemption under Notification No. 21/2002-Cus. A possible classification dispute within Chapter 72 did not defeat exemption eligibility because the department accepted that the goods were scrap, not prime material. On that footing, the allegation of misdeclaration could not survive, and the valuation enhancement based on contemporaneous imports of a different description had no basis. Confiscation and penalty were therefore unsustainable once the goods were found exempt as melting scrap. en-us Tue, 28 Jan 2020 00:00:00 +0530 Sat, 07 Nov 2020 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392322 Imported HR side cut trimmings treated as steel scrap for melting were considered covered by the melting scrap exemption under Notification No. 21/2002-Cus. A possible classification dispute within Chapter 72 did not defeat exemption eligibility because the department accepted that the goods were scrap, not prime material. On that footing, the allegation of misdeclaration could not survive, and the valuation enhancement based on contemporaneous imports of a different description had no basis. Confiscation and penalty were therefore unsustainable once the goods were found exempt as melting scrap. Case-Laws Customs Tue, 28 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392322