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YASEEN SONS versus COLLECTOR, CUSTOMS


Customs Act 1969 Section 19 Notification Section R505 (1) / 86 Dated 29 5 1986 Notification No. Section A 1015 (1) / 87 dated 30 12 1987 Disposal of Iron and Waste Scrap 73 03 under PCT and Scrap metal is exempt. Loss and scrap of iron or steel 72 03 Iron Connotation under the heading of PCT Unless various items, the first aspects under the heading given in the notification have lost their identity and qualify under the PCT. What is heading 73 03 that can be waste or scrap? Reasonably and appropriately, fall under the same headings as the customs they define, in which case, they will look very limited and they should work on a very narrow compass [words and phrases].

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