Used Rails falls under CTH 7302 and not CTH 7204

C C Kandla Vs Indian Iron & Metals Pvt Ltd (CESTAT Ahmedabad) CESTAT Ahmedabad held that classification under 7204 for ‘used rails’ declared as Heavy Melting Scrap is improper and the product is correctly classifiable under Heading 7302. Facts- The appellant had filed BOE for clearance of 288.300 MTS of Heavy Melting Scrap (CTH 72044900) declaring an assessable value of Rs. 64,51,916/-. During the first-check examination, it was revealed that the cargo contained 87.350 MTs of Rail Material Scrap (CTH 73021090) with only the remaining 200.950 MTs of HMS. Consequent to the admission of m...