https://www.taxtmi.com/caselaws?id=93987 Used CI moulds cleared after manufacture, having become incapable of further use as moulds, are classifiable according to their condition at clearance rather than their original identity. Where the moulds are no longer usable as moulds, classification as scrap under Heading 7204.90 is supported, notwithstanding that credit was availed when they were obtained for manufacturing use. The resulting clearance is liable to duty as scrap, and the classification and duty demand were sustained. en-us Fri, 11 Aug 2000 00:00:00 +0530 Fri, 18 Nov 2011 12:23:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93987 Used CI moulds cleared after manufacture, having become incapable of further use as moulds, are classifiable according to their condition at clearance rather than their original identity. Where the moulds are no longer usable as moulds, classification as scrap under Heading 7204.90 is supported, notwithstanding that credit was availed when they were obtained for manufacturing use. The resulting clearance is liable to duty as scrap, and the classification and duty demand were sustained. Case-Laws Central Excise Fri, 11 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93987