2005 (1) TMI 212

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..... the consignments under import should be assessed as waste and scrap of iron and steel. It is being contended that the goods in question are pipes. 2. As against the above, ld. Counsel for the respondents submits that the importers are 100% EOUs who imported melting scrap for melting and manufacture of goods from of iron and steel for exports. In the present case also, the consignments were for .....

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..... at the consignments in question consisted of assorted pipes with various defects. The transaction was as waste and scrap. Strictly speaking subsequent actual use cannot be determinative of classification. All the same, the fact that the imported consignments were actually melted shows that the appellants' claim from the beginning were bona fide. This Tribunal's decision in the A.P. Steel Re-Rollin .....

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