Classification of mill processed non-alloy ferrous waste metal goods wound in a coil

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. 2. The applicant is a limited liability partnership co...