https://www.taxtmi.com/caselaws?id=54419 Worn-out machinery cleared by a Kraft paper manufacturer as scrap was not classifiable as waste and scrap under Chapter Heading 7204.90 read with Note 8(a) of Section XV, because the assessee was not engaged in the manufacture or mechanical working of metals or metal goods. The Tribunal held that material arising from dismantling worn-out machinery does not satisfy the statutory requirement that waste and scrap must result from the manufacture or mechanical working of metals or metal goods. The Revenue's challenge therefore failed, and the classification claim was rejected. en-us Fri, 25 Feb 2005 00:00:00 +0530 Wed, 20 Oct 2010 10:00:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54419 Worn-out machinery cleared by a Kraft paper manufacturer as scrap was not classifiable as waste and scrap under Chapter Heading 7204.90 read with Note 8(a) of Section XV, because the assessee was not engaged in the manufacture or mechanical working of metals or metal goods. The Tribunal held that material arising from dismantling worn-out machinery does not satisfy the statutory requirement that waste and scrap must result from the manufacture or mechanical working of metals or metal goods. The Revenue's challenge therefore failed, and the classification claim was rejected. Case-Laws Central Excise Fri, 25 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54419