https://www.taxtmi.com/caselaws?id=88581 Carbon steel belet cuttings imported for re-rolling were treated as falling within Notification No. 213/85 because the goods were described in the bill of entry and invoice as belet cuttings suitable for rolling, and were assessed under Tariff Heading 7207 rather than as scrap. The notification covered carbon steel belets intended for manufacture of bars, rods or light structures and was read according to its plain language, without adding a requirement of prime quality or other unstated restrictions. In the absence of evidence that the goods were melting scrap, the concessional assessment was allowable. en-us Wed, 11 Mar 1998 00:00:00 +0530 Mon, 19 Sep 2011 17:32:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88581 Carbon steel belet cuttings imported for re-rolling were treated as falling within Notification No. 213/85 because the goods were described in the bill of entry and invoice as belet cuttings suitable for rolling, and were assessed under Tariff Heading 7207 rather than as scrap. The notification covered carbon steel belets intended for manufacture of bars, rods or light structures and was read according to its plain language, without adding a requirement of prime quality or other unstated restrictions. In the absence of evidence that the goods were melting scrap, the concessional assessment was allowable. Case-Laws Customs Wed, 11 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88581