1997 (8) TMI 73

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.... ton is paid by it under Tariff Heading 7212.50. With effect from 1st March, 1986 the Modvat credit Scheme was introduced to give credit to the manufacturers in respect of the duty of excise already paid by them and allow them the benefit of set off of such credit of duty already paid against the duty payable by them on the scooters as well as parts and accessories thereof. 3. After working of these sheets for the manufacture of parts of scooters some portions of the sheets remain. Some of these portions are used by the appellant for the manufacture of small parts of the scooters. 4. The dispute which arises in the present case is as to how should these portions be classified. According to the respondent these portions, which the Trib....

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....it was submitted by him that these cut pieces would fall under Heading 7210.10. The contention of Shri A. Subba Rao, learned counsel for the respondent, however, was that the appellant had bought sheets and had claimed credit at the rate of Rs. 715/- per ton and now when parts thereof are used in manufacture of other items these portions of off-cuts would correctly be classified under Heading 7212.32. 7. It would, at this stage, be appropriate to set out the three competing entries. These are as follows : "72.03 Waste and Scrap       7203.10 - Of iron Rs. 80/- per tonne   7203.20 - Of steel Rs. 365/- per tonne 72.10   Angles, shapes and section of iron or steel, not el....

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.... form of circles, segments of circles, ovals, isosceles triangles, rectangles, hexagons, octagons or quadrilaterals with only two sides parallel and the other two sides equal, and which are not hollow. Sheets A hot or cold-rolled flat product, rolled in rectangular section of thickness below 5 millimeters and supplied in straight lengths, the width of which is at least hundred times the thickness and the edges are either milled, trimmed, sheared or flame cut and includes a corrugated sheet." 9. Applying the principle contained in the aforesaid Rule 4 what has to be seen is as to what is the appropriate heading to which the off-cuts which are used by the appellants for the manufacture of ancillary items are most akin. These expressi....