https://www.taxtmi.com/caselaws?id=325660 Old and used iron and steel goods imported for melting, and not serviceable as original articles, were classifiable as melting scrap under Heading 72.04 rather than as rails under Heading 73.02. Consistency with the assessee's own earlier classification decision was applied because the tariff descriptions and notification language had not changed. The broader scrap classification prevailed over the Revenue's exclusion argument, so exemption was available and the denial of exemption, confiscation, and penalty were set aside. en-us Tue, 02 Feb 2016 00:00:00 +0530 Sat, 26 Mar 2016 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325660 Old and used iron and steel goods imported for melting, and not serviceable as original articles, were classifiable as melting scrap under Heading 72.04 rather than as rails under Heading 73.02. Consistency with the assessee's own earlier classification decision was applied because the tariff descriptions and notification language had not changed. The broader scrap classification prevailed over the Revenue's exclusion argument, so exemption was available and the denial of exemption, confiscation, and penalty were set aside. Case-Laws Customs Tue, 02 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325660