1998 (7) TMI 353

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....DR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - The short point to be considered in this case is whether industrial scrap arising during the course of manufacture of steel products not melting scrap but comes within the ambit of products as can be used as re-rollable scrap. The Tribunal in the case of Tata Iron and Steel Co. Ltd. reported in 1987 (30) E.L.T. 771, following....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... size or its classification in iron and steel Controller's price circulars or the fact it closely resembled defective blooms or slabs or bars or channels or the fact that it could theoretically be industrial scrap. Accordingly, it was held that item, in question is classifiable as melting scrap under item 26 and not as semi-finished steel under item 26AA (i) of erstwhile Central Excise Tariff. It ....