1999 (7) TMI 148

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..... Tilak, JDR, for the Respondents. [Order per : S.S. Kang, Member (J)]. -  The appellants filed this appeal against the Order-in-Appeal, dated 24-3-1993 passed by the Collector of Central Excise (Appeals), Trichy. 2. In the impugned order, the mill scale was held to be classifiable under sub-heading 7204.90 of the Central Excise Tariff as 'waste and scrap' of steel. 3. S....

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....f metals. He submitted that the mill scale has not arisen due to manufacture or mechanical working of the metal. He further stated that he is not pressing the issue of marketablity or non-excisability and only pleaded for its classification under Heading 2619.00. He would therefore, pray that the appeal be allowed. 5. Ld. JDR, appearing on behalf of the Revenue, submitted that the appellan....

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.... and metal goods definitely not usable as such because of breakage, cutting-up, wear or other reasons. There is no evidence to show that this mill scale has arisen from the manufacture or mechanical working of the metal. 8. The metals Hand Book, 8th Edition by American Society for Metals describes the scale as "it is specifically oxidized surface of steel produced during heating for workin....