https://www.taxtmi.com/caselaws?id=53643 Imported scrap declared as heavy melting scrap was not treated as misdeclared because the consignment was imported by an actual user for melting and the Revenue did not dispute that it consisted mainly of old and used rails and sleepers. The presence of a small doubtful portion did not change the character of the goods as melting scrap, and any concern about re-rollable pieces could be addressed by mutilation rather than confiscation. The claimed benefit under Notification No. 21/02-Cus. was therefore available, and confiscation for misdeclaration was not sustainable; the appellate order was upheld and the Revenue's challenge failed. en-us Wed, 15 Dec 2004 00:00:00 +0530 Thu, 14 Oct 2010 13:58:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53643 Imported scrap declared as heavy melting scrap was not treated as misdeclared because the consignment was imported by an actual user for melting and the Revenue did not dispute that it consisted mainly of old and used rails and sleepers. The presence of a small doubtful portion did not change the character of the goods as melting scrap, and any concern about re-rollable pieces could be addressed by mutilation rather than confiscation. The claimed benefit under Notification No. 21/02-Cus. was therefore available, and confiscation for misdeclaration was not sustainable; the appellate order was upheld and the Revenue's challenge failed. Case-Laws Central Excise Wed, 15 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53643