2001 (9) TMI 953

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....cates, for the Appellant. Shri A.K. Chattopadhyay, JDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The issue involved in this appeal is the Central Excise Classification of "mill-scale". The duty demand is in respect of 476.420 M.T. of mill-scale sold by the appellants upto 14-11-85. The duty has been confirmed at the rate of Rs. 365 per M.T. as applicable to waste and scrap ....

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....several times the value realised by the appellant. They contend that this alone would show that the classification is not correct. 4. The appellants have also pointed out that the classification ordered in the impugned order is not sustainable as it is contrary to the clarification contained in Board's Circular No. 11/I & S Products/63. They have submitted that classification is also contrar....