1998 (4) TMI 248

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....Nunthuk, JDR, for the Respondents. [Order per : P.C. Jain, Member (T)]. - The short question involved before us is whether waste and scrap arising in the course of manufacture of metal containers by using black plates, tin plates etc. is to be assessed under Tariff Heading 7203.10 as "waste and scrap of iron" or it is to be assessed under Heading 7203.20 as "waste and scrap of steel". Revenu....

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....anded inasmuch as their process of production are the same as at the relevant time. She submits that presumably it should be the same. Ld. JDR, Shri S. Nunthuk, leaves the matter to the discretion of the Bench. 3. We have carefully considered the pleas advanced by both sides. We are of the view that the Revenue should have tested the product when the claim for the appellants had been that ....