https://www.taxtmi.com/caselaws?id=348997 Used and cut railway line lengths of less than 1.5 metres were disputed as either waste and scrap under Customs Tariff item 7240 49 00 or rails under item 7302 10 90. The appellant relied on Chapter Note 8 of Section XV, a Board circular and DGFT clarification to argue that the goods were old, worn out and incapable of use as rails, while the Revenue maintained that short rail lengths retained their identity as rails. The Tribunal noted that the earlier supporting line of authority had been affected by a Supreme Court remand in the related controversy, so the proper course was to set aside the impugned order and remit the matter for fresh adjudication by the original authority. en-us Fri, 01 Sep 2017 00:00:00 +0530 Thu, 05 Oct 2017 09:44:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348997 Used and cut railway line lengths of less than 1.5 metres were disputed as either waste and scrap under Customs Tariff item 7240 49 00 or rails under item 7302 10 90. The appellant relied on Chapter Note 8 of Section XV, a Board circular and DGFT clarification to argue that the goods were old, worn out and incapable of use as rails, while the Revenue maintained that short rail lengths retained their identity as rails. The Tribunal noted that the earlier supporting line of authority had been affected by a Supreme Court remand in the related controversy, so the proper course was to set aside the impugned order and remit the matter for fresh adjudication by the original authority. Case-Laws Customs Fri, 01 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348997