https://www.taxtmi.com/caselaws?id=96249 Off-cuts and side slits arising in the manufacture of cold rolled strips are treated under the tariff according to their character as off-cuts, not merely by the assessee's description as waste and scrap. The note applies the cited Supreme Court and earlier Tribunal reasoning to conclude that such goods fall under Heading 72.10, with duty payable accordingly. Any refund arising from the classification dispute is not automatic and must be examined under the refund provisions, including the doctrine of unjust enrichment. Refund, if otherwise due, is therefore available only to the extent permitted by law. en-us Mon, 17 Jan 2000 00:00:00 +0530 Tue, 20 Dec 2011 13:27:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96249 Off-cuts and side slits arising in the manufacture of cold rolled strips are treated under the tariff according to their character as off-cuts, not merely by the assessee's description as waste and scrap. The note applies the cited Supreme Court and earlier Tribunal reasoning to conclude that such goods fall under Heading 72.10, with duty payable accordingly. Any refund arising from the classification dispute is not automatic and must be examined under the refund provisions, including the doctrine of unjust enrichment. Refund, if otherwise due, is therefore available only to the extent permitted by law. Case-Laws Central Excise Mon, 17 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96249