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Customs - Highlights / Catch Notes

Home Highlights July 2013 Year 2013 This

Classification - import of Non-alloy steel melting scrap ...


Court Rules Non-Alloy Steel Melting Scrap with "Slag" and "Skull Scrap" Classified Under Heading 72.04, Not 26.19.

July 25, 2013

Case Laws     Customs     HC

Classification - import of Non-alloy steel melting scrap consisting of skull - presence of “slag“ and “skull scrap“ in the consignment - no hesitation in accepting the plea of the assessee that the goods in question would fall under heading 72.04 and not under heading 26.19 - HC

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