https://www.taxtmi.com/caselaws?id=166849 Mill-scale generated incidentally in the hot rolling process was examined for classification under Tariff Item 68, with the dispute turning on whether it was iron oxide or iron and steel scrap. The chemical examiner's report was excluded because its copy had not been supplied and no due supply was shown. On the remaining material, the record indicated that mill-scale was treated as scrap and exported through Metal Scrap Trading Corporation, supporting classification as scrap rather than a separately classifiable oxide. On that basis, the duty demand and penalty were unsustainable and consequential refund followed. en-us Wed, 04 Jan 1984 00:00:00 +0530 Mon, 10 Nov 2014 11:51:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166849 Mill-scale generated incidentally in the hot rolling process was examined for classification under Tariff Item 68, with the dispute turning on whether it was iron oxide or iron and steel scrap. The chemical examiner's report was excluded because its copy had not been supplied and no due supply was shown. On the remaining material, the record indicated that mill-scale was treated as scrap and exported through Metal Scrap Trading Corporation, supporting classification as scrap rather than a separately classifiable oxide. On that basis, the duty demand and penalty were unsustainable and consequential refund followed. Case-Laws Central Excise Wed, 04 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166849