https://www.taxtmi.com/caselaws?id=48239 Used rails incapable of use as such were treated as waste and scrap under the tariff definition in Section Note 8(a) to Section XV, so classification under heading 7204 was legally supported rather than heading 7302. A Board circular could not override the statutory classification scheme or control the quasi-judicial function of customs authorities, and a prior Division Bench view on the same circular was followed. Section 24 of the Customs Act, 1962 was also noted as a safeguard where misuse is apprehended through denaturing or mutilation. The circular was therefore held illegal and liable to be quashed. 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 Used rails incapable of use as such were treated as waste and scrap under the tariff definition in Section Note 8(a) to Section XV, so classification under heading 7204 was legally supported rather than heading 7302. A Board circular could not override the statutory classification scheme or control the quasi-judicial function of customs authorities, and a prior Division Bench view on the same circular was followed. Section 24 of the Customs Act, 1962 was also noted as a safeguard where misuse is apprehended through denaturing or mutilation. The circular was therefore held illegal and liable to be quashed. Case-Laws Customs Wed, 21 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48239