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2012 (9) TMI 462 - AT - CustomsClassification – import of goods - scrap of iron & steel/re-rollable as well as reusable - department alleged that the goods classified under the Chapter 73 were restricted items and per EXIM policy – Held that:- Goods were old and used cut pieces, and cuttings etc. of various articles of iron and steel. Hence the same were in fact melting steel scrap, which is classifiable under Chapter 72 - Revenue’s appeal rejected
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