2002 (1) TMI 672

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....Gowri Shankar, Member (T)]. - The notice issued to Zenith Cans & Containers, the respondent, proposed classification of the metal strips that it obtained in the course of processing metal sheets, while making the final product, metal cans and containers it proposed classification under Heading 7210/7212, as metal sheets. The Assistant Collector confirmed the proposal in the notice demanding duty....

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....t appearing. 3. The appeal essentially relies upon the decision of the Tribunal in LML Ltd. v. CCE - 1989 (44) E.L.T. 119. In that decision, the question before the Tribunal was the classification of off-cuts of steel sheets which arose in the course of manufacture of steel articles of small parts of scooter by the appellant. In the absence of evidence produced by the appellant as to the sco....

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....t the expressions used in the explanatory memorandum is that the scrap waste and scrap is 'generally' used. In other words, unless it can be shown that the off-cuts can generally be used for the purpose of process of which the material or scrap which have been obtained, they must be considered to be waste and scrap. 5. We must bear in mind the fact that not all off-cuts are identical. The qu....