https://www.taxtmi.com/caselaws?id=167399 Excise classification of steel scrap depends on its predominant and essential character. Steel melting scrap containing only a small and insignificant admixture of re-rollable scrap remains classifiable as melting scrap under Tariff Item 26; the admixture does not justify classification of the entire clearance as re-rollable scrap under Tariff Item 26AA. Where no material establishes that the re-rollable component is substantial, the higher duty demand and related penalty cannot be sustained. The availability of the Rule 56A procedure and absence of intent to evade duty further support this treatment. en-us Fri, 22 Feb 1985 00:00:00 +0530 Thu, 18 Dec 2014 16:25:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167399 Excise classification of steel scrap depends on its predominant and essential character. Steel melting scrap containing only a small and insignificant admixture of re-rollable scrap remains classifiable as melting scrap under Tariff Item 26; the admixture does not justify classification of the entire clearance as re-rollable scrap under Tariff Item 26AA. Where no material establishes that the re-rollable component is substantial, the higher duty demand and related penalty cannot be sustained. The availability of the Rule 56A procedure and absence of intent to evade duty further support this treatment. Case-Laws Central Excise Fri, 22 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167399