https://www.taxtmi.com/caselaws?id=95719 Side cuttings and end cuttings arising in the manufacture of steel angles, shapes and sections were held not to be classifiable as waste and scrap merely because they were cut pieces. The applicable principle was that such off-cuts must be classified according to their commercial identity, particularly where they are not fit for recovery of metal. On that basis, the goods were classifiable under Heading 72.10 and not under the competing headings urged by either side. The penalty imposed on the appellant was set aside. en-us Fri, 25 Aug 2000 00:00:00 +0530 Wed, 14 Dec 2011 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95719 Side cuttings and end cuttings arising in the manufacture of steel angles, shapes and sections were held not to be classifiable as waste and scrap merely because they were cut pieces. The applicable principle was that such off-cuts must be classified according to their commercial identity, particularly where they are not fit for recovery of metal. On that basis, the goods were classifiable under Heading 72.10 and not under the competing headings urged by either side. The penalty imposed on the appellant was set aside. Case-Laws Central Excise Fri, 25 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95719