Classification of iron and steel scrap: only scrap intended for remelting falls under the remelting tariff heading, not re-rollable scrap. Tariff classification is confined to scrap intended for remelting; material capable of hot rolling into another article without remelting is not covered by the remelting scrap heading and must be classified elsewhere. Denial of exemption based on treating re-rollable scrap as remelting scrap is incorrect, and earlier contrary instructions are modified in light of HSN explanatory guidance and the remelting intent criterion.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of iron and steel scrap: only scrap intended for remelting falls under the remelting tariff heading, not re-rollable scrap.
Tariff classification is confined to scrap intended for remelting; material capable of hot rolling into another article without remelting is not covered by the remelting scrap heading and must be classified elsewhere. Denial of exemption based on treating re-rollable scrap as remelting scrap is incorrect, and earlier contrary instructions are modified in light of HSN explanatory guidance and the remelting intent criterion.
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