Proper Classification of Damaged Rails Crucial for Tax Exemption Eligibility Under Notification No. 12/2012.

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....Classification - Used damaged cut rails for melting (melting scrap) - to be classified under CTH 72.04 denying benefit of exemption benefit under Notification No.12/2012 or under CTH 73.02 allowing benefit - the goods are to be classified under CTH 73.02 - exemption allowed - AT....