https://www.taxtmi.com/caselaws?id=109743 A duty demand on cleared material treated as waste and scrap could not be sustained without a specific finding that the goods arose from manufacture or mechanical working of iron and steel under the relevant tariff note. The disputed items were described as worn-out parts, machinery and pipelines removed because of corrosion and wear and tear, but the record did not address the assessee's contention that they fell outside the statutory description. As the issue could not be finally decided on the existing findings, the order was set aside and the matter remanded for fresh examination with opportunity to lead evidence. en-us Tue, 30 Apr 2002 00:00:00 +0530 Wed, 11 Apr 2012 16:45:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109743 A duty demand on cleared material treated as waste and scrap could not be sustained without a specific finding that the goods arose from manufacture or mechanical working of iron and steel under the relevant tariff note. The disputed items were described as worn-out parts, machinery and pipelines removed because of corrosion and wear and tear, but the record did not address the assessee's contention that they fell outside the statutory description. As the issue could not be finally decided on the existing findings, the order was set aside and the matter remanded for fresh examination with opportunity to lead evidence. Case-Laws Central Excise Tue, 30 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109743