https://www.taxtmi.com/caselaws?id=204919 The High Court held the appellant to have locus standi as an 'aggrieved person,' leading to the Tribunal reconsidering the matter on merits. The correct classification of iron and steel scrap purchased by the appellant was determined to be under Heading 72.30, not Heading 89.08 as contended by the department. ONGC was found not liable for Central Excise duty as they did not engage in manufacturing activities. The appellant's claim for SSI exemption was not addressed as the focus was on the correct classification of goods under the Central Excise Tariff Act. en-us Wed, 05 Jan 2011 00:00:00 +0530 Fri, 12 Aug 2011 08:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204919 The High Court held the appellant to have locus standi as an 'aggrieved person,' leading to the Tribunal reconsidering the matter on merits. The correct classification of iron and steel scrap purchased by the appellant was determined to be under Heading 72.30, not Heading 89.08 as contended by the department. ONGC was found not liable for Central Excise duty as they did not engage in manufacturing activities. The appellant's claim for SSI exemption was not addressed as the focus was on the correct classification of goods under the Central Excise Tariff Act. Case-Laws Central Excise Wed, 05 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204919