ORDER : 1. After hearing the learned counsel for the parties at length, we find that the High Court has not committed any error in holding that the Tribunal upon appreciation of the evidence available on record returned a finding of fact that the goods which were totally unsuitable and rejected as waste were received by the manufacturer and put to use including those damaged during transit and therefore on the damaged goods, which could not be put to any further use, no Customs duty was payable. The High Court thus rightly refused to interfere with the said findings which were purely findings of facts. This appeal is bereft of any merit and is accordingly dismissed. Appeal dismissed.