2002 (4) TMI 409 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi overturned the Order-in-Original by the Commissioner of Customs, ICD, New Delhi regarding the classification of imported Brass Scrap Drink. The Tribunal ruled that the goods containing 5% iron should be classified as "Drink" grade, not "Honey" grade, as per Scrap Specifications Circular 1997. The duty demand, redemption fine, and penalty imposed were set aside, and the appeal was allowed.