1997 (7) TMI 241

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....y this common order. 2. The appellants have prayed for decision on merits. 3. We have heard Shri A.K. Agarwal, SDR for the respondent Revenue and have gone through the facts on record. There is no dispute that the goods runners and risers arise during the course of casting of steel ingots. The Revenue have sought to classify these runners and risers as waste and scrap while the appellants have sought classification of the same under Heading No. 72.06 which cover among others ingots, blocks, lumps and similar forms of steel. 4. Runners as iron or steel material are solidified molten metal in refractory channel leading to casting of ingot mould. They are formed in runner channel. The riser as iron or steel material is ....

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....to the pattern and leave spaces in the finished mould to serve as reservoirs for molten metal that supply extra metal to feed the voids formed by shrinkage as the metal cools and passes from the liquid to the solid state. All risers had to be removed prior to the removal of the cast. They are generally removed by sledge hammers; oxyacetylone torches are used to remove conventional risers. Carbon arc air process is also used. 6. The Revenue has sought to classify such runners and risers as waste and scrap. The waste and scrap for the purpose of Heading No. 72.03 are such a waste and scrap of iron or steel which were fit only for the recovery of metal or for use in the manufacture of chemicals. The runners and risers are usable both f....

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....ks and further provides that iron and steel in other forms similar to that of puddled bars, pillings, ingots, blocks and lumps were also classifiable under that sub-item. Thus, the form for the purpose of sub-item (6) was not of much significance. Even broken pieces were covered by this tariff entry. The runners and risers do not have any definite shape and size, but as we observed, the form is not of much significance for classification under sub-item (6) of Item No. 25 as among others, it covers also the blocks and lumps. 11. The learned Collector of Central Excise (Appeals) had admitted that the runners and risers in question could be used for rolling, but observed that by virtue of their size and nature they were essentially in ....