https://www.taxtmi.com/caselaws?id=91893 The Tribunal rejected the application for rectification concerning the classification of steel wool and sponge steel under Tariff Heading 7205. It affirmed that steel wool is distinct from sponge steel, not falling under the relevant tariff entry or exemption notification. The Tribunal concluded that the arguments presented were duly considered but ultimately not accepted due to the differing nature of the products. It advised the applicants to pursue appellate options if dissatisfied with the decision, emphasizing the need to interpret tariff entries based on their specific wording. en-us Thu, 08 Jul 1999 00:00:00 +0530 Fri, 21 Oct 2011 16:56:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91893 The Tribunal rejected the application for rectification concerning the classification of steel wool and sponge steel under Tariff Heading 7205. It affirmed that steel wool is distinct from sponge steel, not falling under the relevant tariff entry or exemption notification. The Tribunal concluded that the arguments presented were duly considered but ultimately not accepted due to the differing nature of the products. It advised the applicants to pursue appellate options if dissatisfied with the decision, emphasizing the need to interpret tariff entries based on their specific wording. Case-Laws Central Excise Thu, 08 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91893