https://www.taxtmi.com/caselaws?id=437649 Imported goods declared as heavy melting scrap were found to contain substantial quantities of rail material scrap, and a written admission of misdescription was treated as materially significant. On that basis, the Tribunal applied the Supreme Court ruling on similar facts and held that used rails were not classifiable as heavy melting scrap under Heading 7204, but were correctly classifiable under Heading 7302. It also upheld rejection and re-determination of the declared value, and found that the Commissioner (Appeals) had overlooked the admission before allowing the appeal. The departmental appeal was allowed and the appellate order was set aside. en-us Wed, 10 May 2023 00:00:00 +0530 Thu, 11 May 2023 19:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437649 Imported goods declared as heavy melting scrap were found to contain substantial quantities of rail material scrap, and a written admission of misdescription was treated as materially significant. On that basis, the Tribunal applied the Supreme Court ruling on similar facts and held that used rails were not classifiable as heavy melting scrap under Heading 7204, but were correctly classifiable under Heading 7302. It also upheld rejection and re-determination of the declared value, and found that the Commissioner (Appeals) had overlooked the admission before allowing the appeal. The departmental appeal was allowed and the appellate order was set aside. Case-Laws Customs Wed, 10 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437649