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2016 (12) TMI 1034 - AT - CustomsClassification of imported goods - Broken Copper Cathode - classified as ‘Waste and Scrap’ of CTH 74040019 for which pre-shipment inspection certificate is required or are classified as Refined Copper under CTH 74.03 - goods confiscated and penalty imposed. Held that: - not only copper cathodes but ‘Sections of Cathodes’ are also covered under 7403 11 00 as a category of ‘Refined Copper’. Further CTH 7403 19 00 also gives scope for other categories of copper which could be ‘Refined Copper’. As per Rule-1 of the General Rules of Interpretation to the first schedule to the Customs Tariff Act, 1975 classification of imported goods shall be determined according to the terms of the headings and any relevant section or chapter notes. Under the section and chapter notes there is a definition of ‘Refined Copper’ and a definition for ‘Waste & Scrap’. Nowhere in the Customs Tariff or HSN explanatory notes it is specified that notes for waste and scrap will get precedence over chapter note on ‘Refined Copper’. It is not refuted by the department that broken copper cathodes are not a category of refined copper. Even if imported goods are not considered as ‘Sections of Cathodes’ then also the imported goods could be classified as ‘-Other’ under CTH 7403 19 00 so long as the imported goods satisfy the criteria of ‘Refined Copper’. The goods imported by the appellant will be classifiable, as a category of ‘Refined Copper’ under CTH 7403 and not as ‘Waste & Scrap’ of CTH 7404 - appeal allowed - decided in favor of appellant-assessee.
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