https://www.taxtmi.com/caselaws?id=115401 Goods described in the assessee's records as cut pieces, side slits, gauge variations and defective coils were held to be selected lengths and widths of CRCA sheets, not waste and scrap, because tariff classification depends on the goods' actual character and description, not merely on their emergence during mechanical working of metal. Heading 7211.41 therefore applied, while Heading 7204.90 was rejected. The penalty under Rule 173Q was moderated because the duty had already been deposited during adjudication, and the penalty was reduced to Rs. 50,000. Classification and duty demand were sustained, with only partial relief on penalty. en-us Mon, 06 Jun 2005 00:00:00 +0530 Tue, 29 May 2012 13:25:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115401 Goods described in the assessee's records as cut pieces, side slits, gauge variations and defective coils were held to be selected lengths and widths of CRCA sheets, not waste and scrap, because tariff classification depends on the goods' actual character and description, not merely on their emergence during mechanical working of metal. Heading 7211.41 therefore applied, while Heading 7204.90 was rejected. The penalty under Rule 173Q was moderated because the duty had already been deposited during adjudication, and the penalty was reduced to Rs. 50,000. Classification and duty demand were sustained, with only partial relief on penalty. Case-Laws Central Excise Mon, 06 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115401