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2017 (10) TMI 153 - AT - CustomsClassification of goods - Heavy Melting Scrap (constituted of rail line scrap of length below 1.5 meter) - whether the rail cut length below 1.5 meters are to be assessed under chapter heading 72.04, as claimed by the assessee or the same are classifiable under chapter heading 73.02, as contended by the Revenue? - concessional rate of duty in terms of N/N. 012/2012-CUS., dated 17.03.2012 - Held that: - Board Circular No. 8/2006-cus dated 17.01.2006, supporting the revenue’s views was quashed by the Hon’ble Madras High Court as also by Hon’ble Punjab and Haryana High Court - In view of the decisions of the Hon’ble Supreme Court in the case of Madras Steel Re-Rollers Association [2012 (8) TMI 788 - SUPREME COURT OF INDIA], we deem it fit to set aside the impugned orders and remand the matter to the original adjudicating authority for fresh decision - appeal allowed by way of remand.
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