https://www.taxtmi.com/caselaws?id=51146 The Tribunal set aside the Commissioner's order confiscating imported goods and enhanced assessable value, ruling in favor of the appellant's classification of the pipes as 'scrap' under Heading 7204.99 instead of serviceable pipes. The Tribunal found the pipes, despite being old and rusty, not to be serviceable, rejecting the Commissioner's assessment. This decision rendered other issues raised in the appeal unnecessary, leading to the appeal's allowance solely based on the revised classification of the imported goods. en-us Thu, 21 Feb 2002 00:00:00 +0530 Thu, 23 Sep 2010 10:17:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51146 The Tribunal set aside the Commissioner's order confiscating imported goods and enhanced assessable value, ruling in favor of the appellant's classification of the pipes as 'scrap' under Heading 7204.99 instead of serviceable pipes. The Tribunal found the pipes, despite being old and rusty, not to be serviceable, rejecting the Commissioner's assessment. This decision rendered other issues raised in the appeal unnecessary, leading to the appeal's allowance solely based on the revised classification of the imported goods. Case-Laws Customs Thu, 21 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51146