https://www.taxtmi.com/caselaws?id=336389 Imported broken copper cathode parts with 99.60% copper content were treated as refined copper under CTH 7403 because Chapter Note 1(a) to Chapter 74 defined them as refined copper, and the HSN notes supported classification of cathodes cut into sections under the refined copper heading. The waste and scrap entry under CTH 7404 could not override the specific chapter note and tariff description. On that basis, the goods were not classifiable as waste and scrap, and the consequent confiscation and penalty based on that classification could not be sustained. en-us Wed, 31 Aug 2016 00:00:00 +0530 Wed, 07 Feb 2018 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336389 Imported broken copper cathode parts with 99.60% copper content were treated as refined copper under CTH 7403 because Chapter Note 1(a) to Chapter 74 defined them as refined copper, and the HSN notes supported classification of cathodes cut into sections under the refined copper heading. The waste and scrap entry under CTH 7404 could not override the specific chapter note and tariff description. On that basis, the goods were not classifiable as waste and scrap, and the consequent confiscation and penalty based on that classification could not be sustained. Case-Laws Customs Wed, 31 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336389