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Classification of imported goods - second and defective Plate - ...


Imported Goods Classification Dispute Resolved: Scrap Heading 7204 Prevails Over Plate and Pipe Headings 7211, 7208, 7206.

April 11, 2023

Case Laws     Customs     AT

Classification of imported goods - second and defective Plate - between the different competing chapter headings 7204 is more appropriate because the goods are more in the nature of scrap and not in the nature of Plates and Pipes. Further the disputed goods are not suitable for use as Plates and Pipes. Therefore order of both the authority classifying the disputed goods under CTH 7211, 7208 and 7206 legally not correct. - AT

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