https://www.taxtmi.com/caselaws?id=93643 Metal slittings and trimmings are not treated as waste and scrap if they remain usable as such or can be reused without first being recovered as metal; on that principle, side slittings, end cuttings and trimmings from H.R. coils were classified under Heading 72.16. Roughly shaped pieces produced during rolling and cutting were not shown to be usable as such, and on the materials before the Tribunal they remained classifiable as waste and scrap under Heading 72.04. In light of these classification findings and the nature of the dispute, the penalty was set aside. en-us Fri, 16 Jun 2000 00:00:00 +0530 Mon, 14 Nov 2011 18:08:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93643 Metal slittings and trimmings are not treated as waste and scrap if they remain usable as such or can be reused without first being recovered as metal; on that principle, side slittings, end cuttings and trimmings from H.R. coils were classified under Heading 72.16. Roughly shaped pieces produced during rolling and cutting were not shown to be usable as such, and on the materials before the Tribunal they remained classifiable as waste and scrap under Heading 72.04. In light of these classification findings and the nature of the dispute, the penalty was set aside. Case-Laws Central Excise Fri, 16 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93643