https://www.taxtmi.com/caselaws?id=167399 Steel melting scrap containing only a small and insignificant admixture of re-rollable scrap retains its essential character as melting scrap for excise classification. Because the alleged re-rollable portion was not shown to be substantial enough to change the nature of the goods, classification under Tariff Item 26AA was not warranted. The note also records that the availability of Rule 56A procedure and the absence of intent to evade duty supported the assessee's position, so the duty demand and penalty were set aside in the cited decision. 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 Steel melting scrap containing only a small and insignificant admixture of re-rollable scrap retains its essential character as melting scrap for excise classification. Because the alleged re-rollable portion was not shown to be substantial enough to change the nature of the goods, classification under Tariff Item 26AA was not warranted. The note also records that the availability of Rule 56A procedure and the absence of intent to evade duty supported the assessee's position, so the duty demand and penalty were set aside in the cited decision. Case-Laws Central Excise Fri, 22 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167399