https://www.taxtmi.com/caselaws?id=48239 The Court quashed Circular No. 8 of 2006 and upheld the petitioner's request to classify imported used rails as scrap under chapter heading 7204. It found the change in classification unjustified, leading to an increase in duty rates. The Court emphasized that the Central Board of Excise and Customs cannot dictate goods' classification, which must be determined independently by assessing authorities. Relying on judicial precedents, including a Madras High Court judgment, the Court declared the impugned circular illegal and disposed of the writ petition in favor of the petitioner. en-us Wed, 21 Nov 2007 00:00:00 +0530 Fri, 19 Dec 2014 13:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48239 The Court quashed Circular No. 8 of 2006 and upheld the petitioner's request to classify imported used rails as scrap under chapter heading 7204. It found the change in classification unjustified, leading to an increase in duty rates. The Court emphasized that the Central Board of Excise and Customs cannot dictate goods' classification, which must be determined independently by assessing authorities. Relying on judicial precedents, including a Madras High Court judgment, the Court declared the impugned circular illegal and disposed of the writ petition in favor of the petitioner. Case-Laws Customs Wed, 21 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48239