Concessional duty exclusion for CRGO and CRNGO coils: coated sheets are treated as further worked, disqualifying the concession. CRGO and CRNGO steel sheets and strips in coil are coated non alloy steel products that have been worked further than cold rolling; coated sheets and unworked cold rolled sheets are distinct for classification and notification purposes, and coated CRGO/CRNGO coils do not qualify for the concessional duty available to cold rolled coils under the relevant tariff notification.
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.
Concessional duty exclusion for CRGO and CRNGO coils: coated sheets are treated as further worked, disqualifying the concession.
CRGO and CRNGO steel sheets and strips in coil are coated non alloy steel products that have been worked further than cold rolling; coated sheets and unworked cold rolled sheets are distinct for classification and notification purposes, and coated CRGO/CRNGO coils do not qualify for the concessional duty available to cold rolled coils under the relevant tariff notification.
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