2005 (4) TMI 123

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....Member (T)]. - The Commissioner of Customs & Central Excise, Hyderabad-IV Commissionerate in Order-in-Original No. 6/2004, dated 30-8-2004 has held that 'mis-roll' which arises during the process of manufacture of hot-rolling are classifiable under Tariff Chapter Heading 7207.90 of CETA, 1985 as semi finished goods. Consequent to the above classification, the Commissioner has demanded differential....

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....is-rolls' should be considered as 'waste' and 'scrap'. If they are considered as waste and scrap, they are entitled for benefit of exemption Notification No. 49/97-C.E., dated 1-8-97. He contended that the classification determined by the adjudicating authority is under Heading No. 7207.90. The above classification relates to semi-finished products only. He relied on the following case laws to hol....

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....ed by the appellants in Para 28 of the impugned order. He urged that the Order-in-Original is legal and proper. 5. We have gone through the rival contentions. The case of the appellants is that the 'mis-rolls' should be considered as waste and scrap and given benefit of exemption Notification No. 49/97-C.E. However, the Revenue contents that 'mis-rolls' are semi-finished products. The 'mis-roll....

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.... classifiable in other appropriate heading of the tariff. Since the 'mis-roll' is a solid section in semi-finished form and is used directly for re-rolling in smaller hot re-rolling mills, the adjudicating authority had arrived at the classification Heading No. 7207.90 which pertains to semi finished products. We do not find any flaw in the reasoning of the adjudicating authority. It is not disput....