https://www.taxtmi.com/caselaws?id=105296 Mill-scale generated during rolling of iron billets was discussed for central excise classification as waste and scrap under Tariff Item 25(3)(iii), with the Tribunal noting the argument that it was only rust or residue and that Board circulars bind field officers. The issue whether mill-scale arose as a manufactured product required detailed examination by the departmental authorities, taking account of the Board's instructions. The impugned order was set aside and the matter was remanded to the Jurisdictional Assistant Commissioner for a fresh decision. en-us Wed, 05 Sep 2001 00:00:00 +0530 Mon, 05 Mar 2012 11:36:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105296 Mill-scale generated during rolling of iron billets was discussed for central excise classification as waste and scrap under Tariff Item 25(3)(iii), with the Tribunal noting the argument that it was only rust or residue and that Board circulars bind field officers. The issue whether mill-scale arose as a manufactured product required detailed examination by the departmental authorities, taking account of the Board's instructions. The impugned order was set aside and the matter was remanded to the Jurisdictional Assistant Commissioner for a fresh decision. Case-Laws Central Excise Wed, 05 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105296