TaxTMI 
TaxTMI 
2006 (3) TMI 307
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....y the Tribunal dated 11-9-2002 in Appeals Nos. 1578-79 of 2002-B for a later period. The Tribunal following its earlier order dated 16-6-2000 in the first batch of appeals, has rejected these appeals. 2. The point involved in these two sets of appeals being the same, are being disposed of by a common order, as had been done by the Tribunal. For the sake of convenience, the appellant and the respondent are hereinafter referred to as "the Revenue" and "the assessee" respectively. The instant appeals pertain to the correct classification of side offcuts of HR coils which the assessee sought to classify as "waste and scrap" under Tariff Entry 72.04 while the Revenue sought their classification as "flat-rolled products" under Tariff Entries 72.08, 72.09 and 72.11. 3. The assessee was engaged in the manufacture of flat-rolled products (cold-rolled) of non-alloy steel out of the duty-paid HR/CR strips in coil form. The assessee filed its classification list effective from 15-3-1990 seeking classification of the flat-rolled products (cold-rolled products) attracting duty @ Rs. 10,000 per MT and also sought for classification of waste and scrap of non-alloy steel inter alia, including....
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....being put to reuse as such for some other purposes. The adjudicating authority recorded that, on the other hand, the assessee had proved that side trimmings were being used by re-melting. Other than the "trimmings" the Revenue's contentions were accepted and the demand confirmed. 7. Against the orders passed by the adjudicating authority, the assessee filed eight appeals before the Commissioner (Appeals) (in respect of side slittings, end cuttings and roughly-shaped pieces) while the Revenue filed three appeals (regarding trimmings). The Commissioner (Appeals) confirmed the order of the adjudicating authority and dismissed the appeals on both sides. Aggrieved against the order of the Commissioner (Appeals), both the assessee and the Revenue filed appeals. 8. The assessee filed eight appeals whereas the Revenue filed three appeals before the Tribunal. Nine appeals had been disposed of, as indicated in the foregoing paragraphs, by the order dated 16-6-2000 and two appeals were dismissed by the order dated 11-9-2002. The appeals filed by the Revenue before the Tribunal have given rise to three appeals being CAs Nos. 1330 of 2001 and 4371-72 of 2003. 9. Counsel appearing for t....
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.... Rs. 800 per tonne Rs. 1200 per tonne Rs. 800 per tonne Rs. 1200 per tonne Rs. 800 per tonne Rs. 1200 per tonne Rs. 1200 per tonne Rs. 800 per tonne Rs. 1200 per tonne * 72.09 7209.10 7209.20 7209.30 7209.90 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, cold-rolled (cold reduced), not clad, plated or coated - Plates - Plates - Sheets - Strips - Other Rs. 1200 per tonne Rs. 1500 per tonne Rs. 1500 per tonne Rs. 1500 per tonne 7211 * 7211.11 7211....
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.... fall under Headings 72.08, 72.09 and 72.11. Following the judgment of this Court in L.M.L Ltd. v. CCE the Tribunal held that in view of the definition of "waste and scrap" given in Chapter 72 of the Tariff Act, the items in dispute would not fall under Heading 72.04 as the same are "usable as such"; that if iron and steel items were fit for any purpose other than recovery of metal or for use in the manufacture of chemicals, they could not be termed to be waste and scrap; that only the metals or metal goods definitely not usable as such, could fall under heading "waste and scrap" under Heading 72.04. It was further held that though off cuts which are usable would be liable for payment of duty but the same would be under Heading 72.16, as had been held in L.M.L. Ltd. case (72.16 is equivalent to 72.10 — L.M.L. Ltd. case) and not under Headings 72.08, 72.09 and 72.11, as had been contended by the Revenue. The assessee has accepted the findings recorded by the Tribunal and has not come up in appeal. 13. Counsel for the parties have been heard at length. 14. In L.M.L. Ltd. case this Court held that cut sheets which are used in the manufacture of ancillary items cannot be regard....