https://www.taxtmi.com/caselaws?id=43896 Scrap generated in manufacturing and later melted for reuse as iron ingots was classified by its commercial and ordinary meaning, not by size or price-control circulars. Item 26 covered steel ingots, including steel melting scrap, while Item 26AA covered iron or steel products such as semi-finished steel. Scrap that is used only for remelting and serves no other purpose answers the description of re-melting scrap, even if it is cut from larger products. On that basis, the scrap was held dutiable under Item 26 and not under Item 26AA, and the Revenue's classification was upheld. en-us Fri, 16 Dec 1994 00:00:00 +0530 Mon, 02 Feb 2015 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43896 Scrap generated in manufacturing and later melted for reuse as iron ingots was classified by its commercial and ordinary meaning, not by size or price-control circulars. Item 26 covered steel ingots, including steel melting scrap, while Item 26AA covered iron or steel products such as semi-finished steel. Scrap that is used only for remelting and serves no other purpose answers the description of re-melting scrap, even if it is cut from larger products. On that basis, the scrap was held dutiable under Item 26 and not under Item 26AA, and the Revenue's classification was upheld. Case-Laws Central Excise Fri, 16 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43896