https://www.taxtmi.com/article/detailed?id=791 Dispute concerns whether stainless steel scrap is included within the general "melting scrap of iron or steel" entry or subject to a separate tariff entry. A tribunal held that stainless steel is a form of steel and that an assessee may choose the more beneficial exemption where two entries exist. Subsequently the government enacted a notification reducing duty specifically on stainless steel scrap, reviving a distinct levy and sustaining the classification conflict. en-us Wed, 19 May 2010 18:13:39 +0530 Thu, 20 May 2010 07:40:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=791 Dispute concerns whether stainless steel scrap is included within the general "melting scrap of iron or steel" entry or subject to a separate tariff entry. A tribunal held that stainless steel is a form of steel and that an assessee may choose the more beneficial exemption where two entries exist. Subsequently the government enacted a notification reducing duty specifically on stainless steel scrap, reviving a distinct levy and sustaining the classification conflict. Articles Customs - Import - Export - SEZ Wed, 19 May 2010 18:13:39 +0530 https://www.taxtmi.com/article/detailed?id=791