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Customs - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Misdeclaration of goods – The meaning of the expressions ...

Case Laws     Customs

September 14, 2013

Misdeclaration of goods – The meaning of the expressions “melting scrap” or “re-rollable scrap” were not defined in the Customs Tariff or HSN notes though the HSN notes makes a mention that waste and scrap which can be rolled into other products without melting to recover metal was excluded from Heading 72.04. - AT

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