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2016 (3) TMI 844 - AT - CustomsClassification - Used damaged cut rails for melting (melting scrap) - Whether goods to be classified under CTH 72.04 denying benefit of exemption benefit under Notification No.12/2012 or under CTH 73.02 allowing benefit - Held that:- by relying on the earlier decision of this Tribunal in the appellant's own case on similar facts HINDUJA FOUNDRIES LTD. Versus COMMISSIONER OF CUS. (IMPORT), CHENNAI [2013 (9) TMI 422 - CESTAT CHENNAI], the goods are to be classified under CTH 73.02. - Decided in favour of appellant with consequential benefit
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