https://www.taxtmi.com/caselaws?id=47695 Mis-rolls arising during CTD bar manufacture, if directly usable in smaller hot re-rolling mills without remelting, are not "waste and scrap" under tariff heading 72.04. The applicable Board circular limited heading 72.04 to goods generally used for remelting and excluded re-rollable scrap or articles convertible into another product by hot rolling. On that basis, such mis-rolls were treated as semi-finished products under heading 72.07, and the Revenue's classification was sustained; the duty demand remained upheld and the penalty and interest issues were not disturbed. en-us Thu, 20 Jul 2006 00:00:00 +0530 Sat, 19 Apr 2014 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47695 Mis-rolls arising during CTD bar manufacture, if directly usable in smaller hot re-rolling mills without remelting, are not "waste and scrap" under tariff heading 72.04. The applicable Board circular limited heading 72.04 to goods generally used for remelting and excluded re-rollable scrap or articles convertible into another product by hot rolling. On that basis, such mis-rolls were treated as semi-finished products under heading 72.07, and the Revenue's classification was sustained; the duty demand remained upheld and the penalty and interest issues were not disturbed. Case-Laws Central Excise Thu, 20 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47695