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of <h1>Appeal allowed as tribunal finds castings cleared as scrap not subject to differential duty.</h1> <h3>FLUID LINE Versus COMMISSIONER OF CUS. & C. EX., PUNE</h3> FLUID LINE Versus COMMISSIONER OF CUS. & C. EX., PUNE - 2002 (142) E.L.T. 673 (Tri. - Mumbai) The appellant manufactured castings, which were returned as scrap and cleared again. The tribunal held that differential duty was not justified as the goods were correctly cleared as scrap. The appeal was allowed with consequential benefit.
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