Re-rollable scrap classification under Tariff Item 26AA upheld on the basis of an earlier directly applicable ruling.

The Tribunal applied an earlier order that directly covered the facts and held that the scrap in dispute was re-rollable scrap falling within Tariff Item 26AA. On that basis, it accepted the same classification for the present goods and rejected the contrary contention. The departmental appeal was allowed.

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Issues: Whether the scrap in dispute was classifiable as re-rollable scrap and industrial scrap under Tariff Item 26AA.

Analysis: The Tribunal noted that the issue had already been considered in an earlier order which directly covered the facts of the case. Relying on that ruling, it accepted the view that the goods in question were re-rollable scrap and that the same classification applied to the present dispute.

Conclusion: The scrap was held to fall within Tariff Item 26AA as re-rollable scrap. The contention against that classification was rejected and the department's appeal was allowed.

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