Classification of used rails

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....5-cus dated 11.1.2005 and the doubts expressed on the issue of appropriate classification of "used steel rails" - whether under CTH 7204 as 'ferrous waste and scrap' or under CTH 7302 as 'used rails'. 2. The issue of classification has been re-examined by the Board with respect to the clarification issued under Central Excise Tariff vide circular No.27/89 dated 21.9.89. The Board decided that he....

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....Further Board also noted that CTH 7302 specifically covers 'rails'. HSN note on this heading provides that it covers all lengths of rails, all rails of the type normally used for railway or tramway track, irrespective of their intended use. There is no exclusion for 'used rails' from this CTH. 4. In view of the above and for the purpose of uniformity in classification, it is hereby clarified by ....