1998 (3) TMI 341

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....Shri D.S. Negi, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  This is an appeal filed by M/s. Metal Containers Pvt. Ltd. against the Order-in-Appeal No. 5/CE/Appl/ 90-Alld/89, dated 31-10-1990. 2. The issue involved in this appeal is about the classification of scrap of non-alloy steel whether under sub-heading No. 7204.10 or 7204.90 of the Schedule to the ....

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....ion non-alloy steel or carbon steel; that sheets of iron or sheets of non alloy steel used by them and covered under the heading `flat rolled products of iron or non-alloy steel', are basically one and the same thing; that they are basically iron sheets and noth- ing else and as such scrap is nothing but iron scrap correctly classifiable under sub-heading 7204.10. Shri V.K. Purwar, Director, at th....

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.... and steel or different kinds of iron or steel would be regarded as one and the same metal. He also submitted that trade nomenclature has to be accepted as held by the Supreme Court in the case of Collector, Central Excise v. Krishna Carbon Paper Co. - 1988 (37) E.L.T. 480 (S.C.) = 1989 (20) ECR 273 (SC); that no show cause notice was issued to them before approving the classification list. He, ho....

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....   7204.90 other.   5. It is observed that sub-heading 7204.10 covers scrap of iron only whereas the scrap involved in the present matter is of non alloy steel. There is no basis for the appellants to contend that iron or steel are the same metal. The reliance on Note 5 to Section XV of the Tariff or on Import and Export Policy-April, 1985 - March 1988 is misplaced. N....