Used Gas-Cut Drill Pipes Can’t Be Treated as Restricted Second-Hand Goods Without Evidence: CESTAT Allows Heavy Melting Scrap Import

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Used Gas-Cut Drill Pipes Can’t Be Treated as Restricted Second-Hand Goods Without Evidence: CESTAT Allows Heavy Melting Scrap Import

Indirect Taxes

Published on

10/03/2026

By Mariya Paliwala

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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh has set aside confiscation and penalties holding that the customs department failed to prove that imported goods declared as Heavy Melting Scrap (HMS) were actually restricted second-hand drill pipes. The bench of S. S. Garg (Judicial Member) and P. Anjani Kumar (Technical Member) has observed…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Gas-Cut Drill Pipes

Used Gas-Cut Drill Pipes Can’t Be Treated as Restricted Second-Hand Goods Without Evidence: CESTAT Allows Heavy Melting Scrap Import

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