1991 (11) TMI 55

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....sposed of. 3. The controversy before us relates only to the additional duty payable under Section 3 of the Customs Tariff Act, 1975. The assessee appellant had claimed that no excise duty was payable in respect of the material imported by it on the ground that it was scrap. It appears that the goods have been classified under Item 73.16(1) of the Customs Tariff Act and this has not been specifi....

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....ap, it would fall under Section 68 of the Central Excise Tariff Act and not under Item 26AA. It raised this argument because there is a difference in the duty leviable under the two items. The Tribunal, however, refused permission to the assessee to raise this ground and, having come to the conclusion that the goods though scrap are dutiable under the Central Excise Act, allowed the department's a....