2001 (11) TMI 832

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....ellant. Shri R.K. Pardeshi, DR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  The appellants imported goods described as Waste Paper Multiwal Bags Scrap. The goods were found to be serviceable Multi Kraft Paper Bags. The Commissioner ordered their confiscation, enhanced the assessable value and also charged the classification. The importers filed an appeal before th....

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....gment also cites the Tribunal's judgment in the case of S.K. Metal v. C.C., New Delhi [2001 (138) E.L.T. 86 (T) = 2001 (46) RLT 984]. In this judgment, the Tribunal held that where the Customs were of the impression that the goods were not scrap but were serviceable material, the goods could be cleared as scrap after proper mutilation. 4. We find that the situation in the case of M/s. Khan....