2002 (8) TMI 649

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....ar, SDR, for the Appellant. None, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - These are six appeals filed by the Revenue out of which two appeals are against the respondent- company, M/s. Wazir Steel Industries and the rest four appeals are against M/s. Nilachal Ispat Nigam. All the appeals are being disposed of by a common Order as they arise out of the same impugned ....

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....e Tariff Act, 1985. Inasmuch as the said heading covers waste and scrap which is of the type of re-melting scrap, it cannot be concluded that what the respondent-companies have purchased, is re-rollable material. They also referred to the Board's Circular No. 27/89, dated 21-9-89 clarifying that Heading 72.04 would not cover an article which could be converted into another article by hot-rolling w....

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....ing scrap, when he does not have the provision of melting the same and it has to be necessarily concluded that the scrap received by them was re-rollable scrap. 5. We also find from the Order of the Assistant Commissioner that he has observed that the respondents had not fully declared the goods in their declaration filed under the provisions of Rule 57G, inasmuch as the description is 'wa....