1996 (3) TMI 265

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....ndi, DR, for the Respondent. [Order per : T.P. Nambiar, Member (J)]. -  After hearing both the sides we set aside the order of dismissal and restore the appeal on file in view of the reasons mentioned in the petition for restoration . Accordingly the appeal itself is heard. 2. The present appeal is directed against the order passed by the Additional Collector of Customs & Centra....

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....f Central Excise Rules, 1944. The learned Advocate for the appellants admitted that the scraps are liable for duty and they have no grievance against that part of the order. However, he stated that the scraps in question are classifiable under Chapter Heading 7203.20 and not 7212.90. In this connection he drew our attention to the order passed by the learned Additional Collector. He stated that th....

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....an admitted fact that the scraps arise when the appellants use the steel sheets for the manufacture of metal containers. These are scraps which are produced during the manufacture of metal containers and we observe that in the impugned order nothing is stated as to what are the dimensions of these scraps and as to how they are capable of being used otherwise than melting. The burden is on the Depa....