2011 (6) TMI 535

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..... de coating and are tailor made for the specific purposes and cannot be used for any other purposes/civil constructions and all the brackets were in welded condition and the same cannot be cut and re-used for any other purposes since wastages would be on the higher side and hence, the consignment may be considered as scrap. assessees have categorically stated that the imported item was melted and e .....

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..... he goods were fabricated steel structures with red oxide coating and are tailor made for the specific purposes and cannot be used for any other purposes/civil constructions and all the brackets were in welded condition and the same cannot be cut and re-used for any other purposes since wastages would be on the higher side and hence, the consignment may be considered as scrap. We also note that the .....

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