CEGAT Confirms Duty Demand Under Section 11A, Remands for Classification Review

The Appellate Tribunal CEGAT, Chennai confirmed duty demand of Rs. 1,08,271 under Section 11A of the Act in OIA No. 99/2001. The case was remanded for further examination regarding the classification of "waste and scrap" under Section Note 7 of Section XV of CETA'85, as the appellant contended that the items were worn out parts not related to iron and steel manufacturing.

---

---

The Appellate Tribunal CEGAT, Chennai in the case of OIA No. 99/2001 confirmed duty demand of Rs. 1,08,271 under Section 11A of the Act. The appeal was allowed by remand for further examination based on the definition of "waste and scrap" in Section Note 7 of Section XV of CETA'85. The appellant argued that the waste and scrap were worn out parts not arising from the manufacture of iron and steel. The matter was remanded for a fresh review.

---