2005 (1) TMI 220

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....J)]. - The Commissioner of Customs, Jawahar Custom House, Nhava Sheva, ordered confiscation of the goods covered by Bill of Entry 305223, dated 2-2-1999 under Sections 111(b) and 111(m) of the Customs Act, 1962. However, keeping in view the facts that the goods are capable of being used only as scrap and also depressed condition of the market as also the fact that the importer is an actual user of....

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....es of Brass Scrap. The importer's contention is that it should be classified under Honey grade of Brass Scrap as "Miscellaneous Yellow Brass Items". It is observed that even though it is crushed and disfigured, but it is still identifiable as crushed shells and that being so, it cannot be termed as 'Misc. Yellow Brass'. The classification of the goods, therefore, has to be under the heading "Lady/....