https://www.taxtmi.com/caselaws?id=95040 Offcuts and rejected sheets of CRGO sheets were disputed as either waste and scrap or CRGO sheets under Heading 7225.10. The Tribunal noted that cut portions used in manufacture do not automatically become waste and scrap, but the record did not clearly establish whether the goods cleared were only scrap offcuts or also rejected sheets of a different character. Because the factual material was inadequate, the classification could not be finally determined at that stage. The matter was remanded to the Assistant Commissioner for fresh decision in light of the Supreme Court ruling. en-us Wed, 01 Nov 2000 00:00:00 +0530 Wed, 07 Dec 2011 14:47:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95040 Offcuts and rejected sheets of CRGO sheets were disputed as either waste and scrap or CRGO sheets under Heading 7225.10. The Tribunal noted that cut portions used in manufacture do not automatically become waste and scrap, but the record did not clearly establish whether the goods cleared were only scrap offcuts or also rejected sheets of a different character. Because the factual material was inadequate, the classification could not be finally determined at that stage. The matter was remanded to the Assistant Commissioner for fresh decision in light of the Supreme Court ruling. Case-Laws Central Excise Wed, 01 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95040