https://www.taxtmi.com/caselaws?id=1715 The Tribunal classified the imported goods under Heading 7204 49 00 of the CETA Schedule and Heading 2619, setting aside allegations of misdeclaration and misclassification. The Tribunal determined that the goods, identified as non-alloy steel skull scrap suitable for melting with 80% iron content and some slag, should be classified under Heading 7204 49 00. The decision was based on discrepancies in expert notes, acknowledgment of varying slag content in steel skull scrap, and alignment with Indian Standards, leading to the dismissal of penalties and affirming the importer's classification. en-us Fri, 29 Jun 2007 00:00:00 +0530 Tue, 15 Apr 2008 09:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1715 The Tribunal classified the imported goods under Heading 7204 49 00 of the CETA Schedule and Heading 2619, setting aside allegations of misdeclaration and misclassification. The Tribunal determined that the goods, identified as non-alloy steel skull scrap suitable for melting with 80% iron content and some slag, should be classified under Heading 7204 49 00. The decision was based on discrepancies in expert notes, acknowledgment of varying slag content in steel skull scrap, and alignment with Indian Standards, leading to the dismissal of penalties and affirming the importer's classification. Case-Laws Customs Fri, 29 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1715