Case Law Details
Case Name : In re Uwas Recycler LLP (CAAR Mumbai)
Appeal Number : Advance Ruling No. CAAR/Mum/ARC/35/2021
Date of Judgement/Order : 27/08/2021
Related Assessment Year :
Courts :
Advance Rulings CAAR
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In re Uwas Recycler LLP (CAAR Mumbai)
CAAR held that goods ‘mill processed non-alloy ferrous waste metal goods wound in coil’ does not appear to be waste or scrap, and therefore, not classifiable under sub heading 72044900. These goods merit classification under subheading 72099000.
FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY FOR ADVANCE RULING, MUMBAI
M/s Uwas Recycler LLP filed an application on 14.06.2021, seeking an advance ruling for the classification of mill processed non-alloy ferrous waste metal goods wound in a coil.
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