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Tribunal's Misclassification of "Used Rails" as "Heavy Material Scrap" Leads to Denial of Customs Notification Benefit.

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....Benefit of N/N. 21/20102- Cus - denial on the ground that the goods which were imported are “Used Rails” in the guise of “Heavy Material Scrap” - the findings of the Tribunal in the impugned order treating, the goods as Heavy Material Scrap and not Rails are clearly erroneous - SC....

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Tribunal's Misclassification of "Used Rails" as "Heavy Material Scrap" Leads to Denial of Customs Notification Benefit.