1999 (1) TMI 229

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....or the Respondents. [Order per : G.R. Sharma, Member (T)]. - The main contention of the appellants in this case is that the tariff entry under Heading 75.01 covers waste and scrap of nickel arising in the process of manufacture of products other than articles thereof. The Collector (Appeals) examined this aspect and held that the description of the goods given under chapter sub-heading 7501.....

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....cisable commodity for the purpose of levy of duty. The main item is nickel and articles thereof. Since the nickel waste is nothing but nickel which is recovered from the waste, therefore, the item nickel has been elaborated to include nickel waste. There is no indication that the nickel waste arising in the process of manufacture of articles thereof is not included by the heading. But the plain me....