https://www.taxtmi.com/caselaws?id=411714 Goods must be classified by their essential physical characteristics and the relevant tariff description under GRI 1. Mill-processed non-alloy ferrous material wound in coils was found to have the width and thickness of flat products and to have arisen from cold rolling of hot-rolled coils. Because the material remained usable as cold-rolled flat-rolled product and was not shown to be scrap meant for remelting, it could not be treated as waste and scrap. The proper classification was therefore under subheading 72099000 as flat-rolled products of iron or non-alloy steel, not under heading 7204 or subheading 72044900. en-us Fri, 27 Aug 2021 00:00:00 +0530 Wed, 03 Aug 2022 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411714 Goods must be classified by their essential physical characteristics and the relevant tariff description under GRI 1. Mill-processed non-alloy ferrous material wound in coils was found to have the width and thickness of flat products and to have arisen from cold rolling of hot-rolled coils. Because the material remained usable as cold-rolled flat-rolled product and was not shown to be scrap meant for remelting, it could not be treated as waste and scrap. The proper classification was therefore under subheading 72099000 as flat-rolled products of iron or non-alloy steel, not under heading 7204 or subheading 72044900. Case-Laws Customs Fri, 27 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411714