https://www.taxtmi.com/caselaws?id=422558 The court upheld the Customs Authority's classification of the goods as flat-rolled products under Tariff Item 72099000, dismissing the appeal. The ruling emphasized that the goods did not qualify as waste and scrap under existing legal definitions and parameters. The court highlighted the importance of physical examination and the intended use of the goods in determining their classification, affirming that an advance ruling does not provide blanket permission for all types of waste and scrap imports. en-us Thu, 12 May 2022 00:00:00 +0530 Mon, 10 Oct 2022 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422558 The court upheld the Customs Authority's classification of the goods as flat-rolled products under Tariff Item 72099000, dismissing the appeal. The ruling emphasized that the goods did not qualify as waste and scrap under existing legal definitions and parameters. The court highlighted the importance of physical examination and the intended use of the goods in determining their classification, affirming that an advance ruling does not provide blanket permission for all types of waste and scrap imports. Case-Laws Customs Thu, 12 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422558