https://www.taxtmi.com/caselaws?id=41211 Furnace skull or skull scrap generated during melting of iron ingots and steel scrap for steel castings was treated as a residue, not as steel ingots under Tariff Item 26. The material was described as largely slag, sand, lime and earth with only a small metallic content, and an identical classification issue had already been resolved against duty. Because the goods' description was not successfully challenged and the facts were materially the same, the levy under Tariff Item 26 was held not sustainable and the revision application succeeded. en-us Sat, 30 Aug 1980 00:00:00 +0530 Mon, 31 May 2010 12:26:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41211 Furnace skull or skull scrap generated during melting of iron ingots and steel scrap for steel castings was treated as a residue, not as steel ingots under Tariff Item 26. The material was described as largely slag, sand, lime and earth with only a small metallic content, and an identical classification issue had already been resolved against duty. Because the goods' description was not successfully challenged and the facts were materially the same, the levy under Tariff Item 26 was held not sustainable and the revision application succeeded. Case-Laws Central Excise Sat, 30 Aug 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41211