https://www.taxtmi.com/caselaws?id=351368 Classification of old, used and cut rail line pieces turned on whether rail cut lengths below 1.5 metres fell under chapter heading 72.04 as waste and scrap or under chapter heading 73.02 as rails. Earlier Tribunal support for heading 72.04 was noted, but the Revenue's supporting decision had been partly reversed and the broader classification question had been remanded by the Supreme Court in connected litigation. In that procedural context, the existing classification order was not treated as suitable for final affirmation on merits, and the matter was sent back to the original adjudicating authority for fresh decision. en-us Wed, 13 Sep 2017 00:00:00 +0530 Thu, 23 Nov 2017 17:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351368 Classification of old, used and cut rail line pieces turned on whether rail cut lengths below 1.5 metres fell under chapter heading 72.04 as waste and scrap or under chapter heading 73.02 as rails. Earlier Tribunal support for heading 72.04 was noted, but the Revenue's supporting decision had been partly reversed and the broader classification question had been remanded by the Supreme Court in connected litigation. In that procedural context, the existing classification order was not treated as suitable for final affirmation on merits, and the matter was sent back to the original adjudicating authority for fresh decision. Case-Laws Customs Wed, 13 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351368