https://www.taxtmi.com/caselaws?id=237189 The Tribunal classified cut pieces of rails under Customs Tariff Heading 7204, rejecting mis-declaration claims. It emphasized HSN Notes' non-binding nature, upheld Circular 8/2006-Cus validity, and relied on past decisions for consistency. Rectification was denied, barring a minor editorial change. en-us Mon, 07 Jan 2013 00:00:00 +0530 Sat, 28 Dec 2013 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237189 The Tribunal classified cut pieces of rails under Customs Tariff Heading 7204, rejecting mis-declaration claims. It emphasized HSN Notes' non-binding nature, upheld Circular 8/2006-Cus validity, and relied on past decisions for consistency. Rectification was denied, barring a minor editorial change. Case-Laws Customs Mon, 07 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237189