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Customs - Highlights / Catch Notes

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- Classification of goods - melting scrap - the petitioner has ...

Case Laws     Customs

November 11, 2022

- Classification of goods - melting scrap - the petitioner has not produced any evidence to substantiate that the imported goods were Heavy Melting Scrap (HMS). We cannot re-determine classification and valuation of the imported goods under article 226 of the Constitution of India. - HC

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