1997 (6) TMI 174

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....n K. Dhar, Member (T)]. - This appeal is directed against the order dated 19-10-1990 of Additional Collector (Customs). 2. The appellants imported what they claimed to be Honey Brass Re-melt Scrap. The impugned goods were inspected by the Customs Officers, who found that goods are in the form of ingots, perhaps with some defects. The Customs Authorities held that the goods fall under CTH 7....

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....definition of scrap given in Section Notes. 5. We have heard both sides. Section XV of CTA defines scrap as metal waste and scrap from the manufacture or mechanical working of metals, and metal goods definitely not usable as such because of breakages, cutting-up, wear or other reasons. The goods admittedly are not a product of manufacture or mechanical working of metals though original scrap....