Classification of used rails confirmed as rails under the tariff, not as ferrous waste or scrap. The Board concluded that the waste-and-scrap tariff heading applies only to material ordinarily used for metal recovery by re-melting or for chemical manufacture and excludes structural items or worn railway lines usable after renewal; by contrast, the HSN note for rails covers all rails of the type used for railway or tramway track irrespective of intended use. Consequently, 'used steel rails' shall be classified under the tariff heading for rails and not under ferrous waste and scrap.
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Classification of used rails confirmed as rails under the tariff, not as ferrous waste or scrap.
The Board concluded that the waste-and-scrap tariff heading applies only to material ordinarily used for metal recovery by re-melting or for chemical manufacture and excludes structural items or worn railway lines usable after renewal; by contrast, the HSN note for rails covers all rails of the type used for railway or tramway track irrespective of intended use. Consequently, "used steel rails" shall be classified under the tariff heading for rails and not under ferrous waste and scrap.
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