https://www.taxtmi.com/caselaws?id=290979 The tribunal allowed the appeal, rejecting the department's reclassification of imported goods as scrap and denial of exemption. The appellants successfully demonstrated that the goods qualified as scrap under the Customs Tariff, providing evidence such as technical reports and shipping documents. The tribunal emphasized the department's lack of supporting evidence and reliance solely on examination reports, leading to the decision in favor of the appellants on 09/12/2019. en-us Mon, 09 Dec 2019 00:00:00 +0530 Wed, 10 Feb 2021 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290979 The tribunal allowed the appeal, rejecting the department's reclassification of imported goods as scrap and denial of exemption. The appellants successfully demonstrated that the goods qualified as scrap under the Customs Tariff, providing evidence such as technical reports and shipping documents. The tribunal emphasized the department's lack of supporting evidence and reliance solely on examination reports, leading to the decision in favor of the appellants on 09/12/2019. Case-Laws Customs Mon, 09 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290979