2005 (6) TMI 314

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ellant. Shri S.V. Parelkar, DR, for the Respondent. [Order per : Moheb Ali M., Member (T)]. -  The appellants manufacture cold rolled coils/sheets falling under Chapter 72 of the Schedule to CETA. The allegation is that the appellants during the period 1989-90 to 1993-94 removed selected lengths and widths of CR Sheets misclassifying them under Heading No. 7204.90, which is meant for....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... under Rule 173Q of the erstwhile Central Excise Rules was imposed. 2. Heard both sides. 3. The ld. Advocate argued that during the process of cold rolling of hot rolled sheets waste arises at several stages some of it even before cold rolling a sheet. The Departments' contention that what was cleared under impugned gate passes was C.R. Sheets of selected lengths and width classifi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....C.)] wherein the Court held that off-cut of steel sheets can not be classified as waste/scrap. He argued that the nature of the products under question are such that they cannot be called as waste/scrap. 5. We have considered the rival submission. The decision of the Supreme Court cited supra was rendered when 'waste and scrap' had a different definition under the chapter for metals. Howev....