TMI Blog2005 (1) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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 the item imported will be utilised as melting scrap, an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hould 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/Lace Brass Scrap", hence liable for confiscation. 3. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of the Commissioner is erroneous and contrary to the facts of the case. 5. Having considered the submissions made by both sides and having perused the records, we are of the view that the impugned order is liable to set aside. Since the goods cannot be classified under Lady/Lace grade and different classification for the purpose of valuation, no reasons have been assigned on this aspect. Accor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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