Imported Goods Classification: Scrap vs. Machine Parts Debate Hinges on Condition at Import Time, Not Future Useability.

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....Import of goods - whether scrap or parts of machine - It was well settled law that the goods had to be assessed in the condition in which they were imported - Even if some of the rollers can be put to use after some re-conditioning - the said fact will not make the imported goods as rollers to be used as parts of the machine - AT....