https://www.taxtmi.com/caselaws?id=95946 Skelp cobbles were examined for tariff classification after the 1-3-1988 tariff changes, with the issue turning on whether they fell under heading 7211.60 as skelp or under heading 7204.90 as waste and scrap. The earlier Tribunal decision in the assessee's own case had already rejected the Revenue's attempt to classify the product under heading 72.11, and that view controlled the analysis here. On that basis, the Department's proposed classification under heading 7211.60 was not sustainable, leaving heading 7204.90 as the appropriate classification on the facts. The product was therefore held classifiable as waste and scrap, with consequential relief to the assessee. en-us Fri, 16 Feb 2001 00:00:00 +0530 Fri, 16 Dec 2011 11:55:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95946 Skelp cobbles were examined for tariff classification after the 1-3-1988 tariff changes, with the issue turning on whether they fell under heading 7211.60 as skelp or under heading 7204.90 as waste and scrap. The earlier Tribunal decision in the assessee's own case had already rejected the Revenue's attempt to classify the product under heading 72.11, and that view controlled the analysis here. On that basis, the Department's proposed classification under heading 7211.60 was not sustainable, leaving heading 7204.90 as the appropriate classification on the facts. The product was therefore held classifiable as waste and scrap, with consequential relief to the assessee. Case-Laws Central Excise Fri, 16 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95946