Case Laws

2014(02)LCX0011 : DLF Ltd.: TMT bars with 0.1% or more vanadium is classifiable under heading 7228.

2013(10)LCX0052: Utkal Intrade Pvt. Ltd.: Heavy Malting Scrap is classifiable under chapter 72.

2013(07)LCX0020 : Welspun Corporation Ltd.: Alloy Steel is classifiable under heading 7225.

2013(02)LCX0060 : K.M. Udyog .: H.R. Plates are classifiable under sub-heading 7208 40 10.

2012(09)LCX0081: Hinduja  Foundries Ltd.: Used Rails Though Worn Railway lines which are usable as pitprops or may be converted  into other articles by re-rolling were specifically excluded from the heading 7204.

2012(06)LCX0055: HR Enterprises .: Re-rollable scrap is classifiable under sub heading 7204 49 00.

2008(07)LCX0123: Vora Industries & Anr.: Steel sheets of even coating and smooth surface are classifiable as tin plated/Coated sheets under sub heading 7210 12 90.

2007(08)LCX0257:   Kanishk Steel Industries Ltd.: Steel Skull scrap is classifiable under heading 7204.

2007(06)LCX0227: Madras Steel Re-Rollers Association.: Used steel rails for re-rolling are classifiable under chapter 72.

2007(06)LCX0060: Ponneri Steel Industries .:  Non-alloy steel melting scrap is classifiable under sub-heading 7204 49 00.

2007(03)LCX0279 : Kakkar Complex Steel Pvt. Ltd.: Ferro Chrome High Carbon Ferro Chrome is classifiable under sub-heading 7202 41.

2007(02)LCX0126 : Quick Car Wash Pvt. Ltd.: Sheet Metal rest of secondary/defective material  is classifiable under heading 7204.

2006(07)LCX0012: Jai Raj Ispat Ltd.: Mis-rolls are Classifiable under heading 7207.

2004(09)LCX0098: Tower Steels (I) Ltd.: Tin plain sheets, misprint sheets ( with more than 600 mm), misprint sheets ( with less than 600 mm), tin sheets coils (strip rolls) and circular plain sheets with magnetic, steel coating, painted and with metalic lusture on or both sides, are classifiable under sub-heading 7212 30, 7210 11, 7212 10, 7210 11, 7212 30 respectively.

2002(02)LCX0045: Global Shiptrade (P) Ltd.: Melting Scrap-Heavy melting scrap is classifiable under sub-heading 7204 99.

2000(12)LCX0273: Jagriti Industries: Iron castings are classifiable under Chapter 72 or 73.

2000(07)LCX0263: Advance Forgings: Forging  is classifiable under sub-heading 7208 00.

2000(05)LCX0067: Sail: Plate sheerings are classifiable under sub-heading 7204 90.

1999(04)LCX0190: Bhuwalk Steel Industries Ltd.: Billet cutting obtained by cutting of billets, being re-rollable  are classifiable under sub-heading 7207 19.

1998(11)LCX0141: Kolhapur Steel Ltd.: Steel Castings are classifiable under Chapters 72 and 73.

1998(08)LCX0149: R.M. Mittal Steels Pvt. Ltd.: Steel sheet plates described as mild steel making scrap are classifiable under sub-heading 7211 90.

1998(08)LCX0049: Jindal Aluminium Ltd.: Alloy steels bars are classifiable under sub-heading 7228 40.

1998(05)LCX0091: Steel Industrials Kerala Ltd.: Ferrous waste and scrap is classifiable under heading 7230.

1998(03)LCX0149: Metal Containers (P) Ltd.: Scrap of non alloy steel is classifiable under sub-heading 7204 90.

1998(02)LCX0153: Associated Switchgears: CR coil/strips are classifiable under heading 7211.

1997(07)LCX0282: Arunoday Industries.: Wires-Fulted wires are classifiable under sub-heading 7216 90. 

1997(05)LCX0103: Southern Petrochem. Indus. Corpn. Ltd.: Incolloy in which ferrous predominates other elements by weight is classifiable under sub-heading 7219 13.

1996(02)LCX0144: Gautam Cable Industries: Wires uncoated or coated with zinc are classifiable under sub-heading 7217 90.

1996(02)LCX0065: Munoth Industries: Re-rollable scrap materials are classifiable under heading 7204.

Advance Rulings

2018(03)LCX0077(AAR): Docsun Power Pvt. Ltd.: Lightning Arrester' is classifiable under 8535. 'Earthing Pipe' is classifiable under 8538. 'Solid Rod Earthing' is classifiable under 7215. 'Back Fill Compound' is classifiable under 3824. Service of installation of Earthing System is classifiable under 9954.

2018(03)LCX0079(AAR): Rapid Electrodes Pvt. Ltd.: Lightning Arrester' is classifiable under 8535. 'Earthing Pipe' is classifiable under 8538. 'Solid Rod Earthing' is classifiable under 7215. 'Back Fill Compound' is classifiable under 3824. Service of installation of Earthing System is classifiable under 9954.