2001 (12) TMI 301

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t. Shri V.L. Kumaran, Advocate, for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  The respondents were manufacturers of iron and steel products viz. bars falling under CSH 7209.90 and flats exceeding 5 mm in thickness falling under CSH 7209.20 up to 28-2-1988 and thereafter falling under CSH 7215.90 and CSH 7209.90 respectively, of the Schedule to the Central Excise Tarif....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of the Collector of Central Excise (Appeals), Bombay and granted the benefit of exemption under the above Notifications to the assessee. Hence the present appeal of the Revenue. 2. Examined the records and heard both sides. 3. Each of the Notifications under reference exempted, inter alia, iron & steel products like those of the present respondents from the whole of the duty of exc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... scrap'. The lower appellate authority accordingly granted the benefit of the Notifications to the assessee. 4. Ld. SDR has sought to support the Assistant Collector's decision, by relying on the meaning of "waste and scrap" given in Note 6(a) to Section XV of the CETA Schedule as also on Final Order No. 993-994/99-B, dated 13-9-1999 passed by a co-ordinate Bench of this Tribunal in the ca....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....under the cited Notifications. It appears that 'waste and scrap' of iron and steel, within the coverage of which the appellant seeks to put the assessee's re-rollable scrap, was falling under CET Heading 72.03 during an earlier part of the period of dispute and was under Heading 72.04 for the rest of the period. The Board's circular has held that Heading 72.04 would cover only such waste and scrap....