https://www.taxtmi.com/caselaws?id=786644 Imported alloy steel material shown to be off-specification and unsuitable for its original intended use was classifiable as waste and scrap under the Customs Tariff Act. Section Note 8 to Section XV, which covers metal goods not usable as such because of breakage, cutting-up, wear or similar reasons, was applied; chemical composition alone did not displace that classification. The authorities failed to establish reliable evidence that the goods were alloy steel bars rather than scrap, so the reclassification and consequential re-valuation were unsustainable. The impugned order was set aside and relief followed according to law. en-us Mon, 16 Feb 2026 00:00:00 +0530 Tue, 17 Feb 2026 07:29:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786644 Imported alloy steel material shown to be off-specification and unsuitable for its original intended use was classifiable as waste and scrap under the Customs Tariff Act. Section Note 8 to Section XV, which covers metal goods not usable as such because of breakage, cutting-up, wear or similar reasons, was applied; chemical composition alone did not displace that classification. The authorities failed to establish reliable evidence that the goods were alloy steel bars rather than scrap, so the reclassification and consequential re-valuation were unsustainable. The impugned order was set aside and relief followed according to law. Case-Laws Customs Mon, 16 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786644