Used Rails fall under CTH 7302 and not 72.04
By Circular No. 1/2005 dated 11.1.2005, Board had clarified that used rails should be classified under 7204. After about a year, Board now has changed its view and for the sake of uniformity has declared that used rails would correctly fall under CTH 7302. was there no uniformity under 7204?
CIRCULAR NO. , Dated: January 17, 2006