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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Central Board Clarifies: Used Steel Rails Classified Under CTH 7302, Not as Scrap Under CTH 7204.</h1> The circular issued by the Central Board of Excise & Customs addresses the classification of 'used steel rails' under the Customs Tariff. After re-examining the issue, the Board clarifies that used steel rails should be classified under CTH 7302, which covers all types of rails used for railway or tramway tracks, rather than under CTH 7204 as ferrous waste and scrap. This decision is based on the Harmonized Commodity Description and Coding System (HSN) notes, which specify that items like used rails, capable of reuse, do not fall under waste and scrap. The circular modifies previous instructions for uniform classification.
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