https://www.taxtmi.com/caselaws?id=285478 Waste arising in sponge iron manufacture was classified on the basis of its composition and use: technical evidence showed the material was predominantly coal and it was used as fuel to generate heat, so it was treated as coal under Heading 2701.00 rather than as coal dust, slag or other waste from iron and steel manufacture under Heading 2619.00. The Commissioner (Appeals) therefore sustained the classification under Heading 2701.00, and the Revenue's challenge failed. en-us Mon, 08 May 2017 00:00:00 +0530 Tue, 14 Jan 2020 20:31:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285478 Waste arising in sponge iron manufacture was classified on the basis of its composition and use: technical evidence showed the material was predominantly coal and it was used as fuel to generate heat, so it was treated as coal under Heading 2701.00 rather than as coal dust, slag or other waste from iron and steel manufacture under Heading 2619.00. The Commissioner (Appeals) therefore sustained the classification under Heading 2701.00, and the Revenue's challenge failed. Case-Laws Central Excise Mon, 08 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285478