https://www.taxtmi.com/caselaws?id=72978 Industrial scrap made up of cuttings of rails, billets, plates, axles and channels was treated as iron and steel products under Tariff Item 26AA because tariff classification depended on the goods' essential character and market identity, not on the label "scrap" alone. The tribunal noted that cut or rejected steel articles may retain their original class if they are merely reduced in size and remain recognisable as industrial scrap, and their later use for melting does not by itself change the tariff heading. The notice was also held adequate despite not expressly citing Tariff Item 26AA, because the material facts were disclosed and no prejudice was shown. The departmental classification was upheld. en-us Mon, 18 May 1987 00:00:00 +0530 Thu, 26 May 2011 12:57:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72978 Industrial scrap made up of cuttings of rails, billets, plates, axles and channels was treated as iron and steel products under Tariff Item 26AA because tariff classification depended on the goods' essential character and market identity, not on the label "scrap" alone. The tribunal noted that cut or rejected steel articles may retain their original class if they are merely reduced in size and remain recognisable as industrial scrap, and their later use for melting does not by itself change the tariff heading. The notice was also held adequate despite not expressly citing Tariff Item 26AA, because the material facts were disclosed and no prejudice was shown. The departmental classification was upheld. Case-Laws Central Excise Mon, 18 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72978