https://www.taxtmi.com/caselaws?id=97081 Metal remnants from the manufacture of containers were not shown to meet the dimensional requirements for classification as strips or flat rolled products under Heading 7211, because the record lacked reliable evidence of thickness and the required thickness-width relationship. They were therefore treated as scrap and waste under Heading 72.04, especially as sale to scrap dealers was undisputed. The exemption under Notification No. 171/88 was not available in view of the recorded concession on duty liability. The classification dispute was resolved in favour of scrap treatment, and the duty position was to be worked out according to the undertaking recorded. en-us Thu, 21 Dec 2000 00:00:00 +0530 Fri, 13 Jan 2012 18:44:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97081 Metal remnants from the manufacture of containers were not shown to meet the dimensional requirements for classification as strips or flat rolled products under Heading 7211, because the record lacked reliable evidence of thickness and the required thickness-width relationship. They were therefore treated as scrap and waste under Heading 72.04, especially as sale to scrap dealers was undisputed. The exemption under Notification No. 171/88 was not available in view of the recorded concession on duty liability. The classification dispute was resolved in favour of scrap treatment, and the duty position was to be worked out according to the undertaking recorded. Case-Laws Central Excise Thu, 21 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97081