https://www.taxtmi.com/caselaws?id=85286 Scrap generated during manufacture of metal containers from steel sheets was held classifiable as waste and scrap of steel under Chapter Heading 7203.20. The Department's attempt to place it under Chapter Heading 7212.90 failed because it relied only on a presumption that the scrap could be used otherwise than for melting. No evidence was produced on the scrap's dimensions, width, or any actual non-melting use by purchasers, so the burden to support classification under the heading for material capable of other use was not discharged. Classification under Chapter Heading 7212.90 was therefore not sustainable, and consequential relief followed. en-us Tue, 12 Mar 1996 00:00:00 +0530 Wed, 03 Aug 2011 18:47:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85286 Scrap generated during manufacture of metal containers from steel sheets was held classifiable as waste and scrap of steel under Chapter Heading 7203.20. The Department's attempt to place it under Chapter Heading 7212.90 failed because it relied only on a presumption that the scrap could be used otherwise than for melting. No evidence was produced on the scrap's dimensions, width, or any actual non-melting use by purchasers, so the burden to support classification under the heading for material capable of other use was not discharged. Classification under Chapter Heading 7212.90 was therefore not sustainable, and consequential relief followed. Case-Laws Central Excise Tue, 12 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85286