https://www.taxtmi.com/caselaws?id=91330 Cut-off portions of steel strips arising during trimming or narrowing before rolling were treated as off-cuts for tariff purposes, not as waste and scrap. Applying the Supreme Court's classification principle for cut portions of steel sheets, the Tribunal held that their scrap-like appearance did not change their tariff character. The goods were therefore classifiable under Heading 72.10 of the Central Excise Tariff Act, 1985, and not as waste and scrap fit only for remelting. en-us Mon, 11 Jan 1999 00:00:00 +0530 Mon, 17 Oct 2011 14:16:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91330 Cut-off portions of steel strips arising during trimming or narrowing before rolling were treated as off-cuts for tariff purposes, not as waste and scrap. Applying the Supreme Court's classification principle for cut portions of steel sheets, the Tribunal held that their scrap-like appearance did not change their tariff character. The goods were therefore classifiable under Heading 72.10 of the Central Excise Tariff Act, 1985, and not as waste and scrap fit only for remelting. Case-Laws Central Excise Mon, 11 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91330