https://www.taxtmi.com/caselaws?id=236990 Old and used steel rails cut into short lengths, and no longer fit for use as rails, were classified as waste and scrap under Heading 72.04 rather than as rails under Heading 73.02. The tariff scheme and HSN notes did not require such goods to be treated as rails merely because they retained rail form, and the exclusion noted in the HSN supported classification based on their recovery as metal for melting. Consistent classification practice and the goods' actual use in the importer's foundry reinforced this view. As a result, the claimed classification was accepted and confiscation and penalty were held unsustainable. en-us Thu, 13 Sep 2012 00:00:00 +0530 Sat, 14 Sep 2013 12:08:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236990 Old and used steel rails cut into short lengths, and no longer fit for use as rails, were classified as waste and scrap under Heading 72.04 rather than as rails under Heading 73.02. The tariff scheme and HSN notes did not require such goods to be treated as rails merely because they retained rail form, and the exclusion noted in the HSN supported classification based on their recovery as metal for melting. Consistent classification practice and the goods' actual use in the importer's foundry reinforced this view. As a result, the claimed classification was accepted and confiscation and penalty were held unsustainable. Case-Laws Customs Thu, 13 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236990