https://www.taxtmi.com/caselaws?id=90587 The Tribunal disagreed with the Collector of Central Excise (Appeals) and allowed the appeal filed by M/s. Ferro Alloys Corporation Ltd., classifying the iron and steel runners and risers under sub-item (6) of Item No. 25 of the Central Excise Tariff. The decision was based on the distinction between materials fit for rolling and those suitable only for metal recovery, determining that the products in question were not waste and scrap but rather usable for rolling purposes, aligning with the classification criteria under sub-item (6) of the Tariff. en-us Thu, 02 Jan 1997 00:00:00 +0530 Mon, 10 Oct 2011 11:49:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90587 The Tribunal disagreed with the Collector of Central Excise (Appeals) and allowed the appeal filed by M/s. Ferro Alloys Corporation Ltd., classifying the iron and steel runners and risers under sub-item (6) of Item No. 25 of the Central Excise Tariff. The decision was based on the distinction between materials fit for rolling and those suitable only for metal recovery, determining that the products in question were not waste and scrap but rather usable for rolling purposes, aligning with the classification criteria under sub-item (6) of the Tariff. Case-Laws Central Excise Thu, 02 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90587