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2006 (3) TMI 307 - SC - Central ExciseIron and steel - cuttings and trimmings- the issue of classification of iron and steel products, namely, side slitting, cuttings, roughly shaped pieces and trimmings under the Schedule to the, Central Excise Tariff Act has been decided against the Revenue, whereas the second set of appeals being CAs Nos. 4371-72 of 2003 impugns Final Orders Nos. 420-21 passed by the Tribunal dated 11-9-2002 in Appeals Nos. 1578-79 of 2002-B for a later period. The Tribunal following its earlier order dated 16-6-2000 in the first batch of appeals has rejected these appeals. Held that- Tribunal order classifying side slitting, end cutting and other under heading 7216 as usable off cuts of different shapes and sizes sustainable.
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