1998 (4) TMI 248

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..... . The short question involved before us is whether waste and scrap arising in the course of manufacture of metal containers by using black plates, tin plates etc. is to be assessed under Tariff Heading 7203.10 as waste and scrap of iron or it is to be assessed under Heading 7203.20 as waste and scrap of steel . Revenue has classified the product i.e. waste and scrap arising as aforesaid u .....

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..... time. She submits that presumably it should be the same. Ld. JDR, Shri S. Nunthuk, leaves the matter to the discretion of the Bench. 3. We have carefully considered the pleas advanced by both sides. We are of the view that the Revenue should have tested the product when the claim for the appellants had been that waste and scrap is of iron and not of steel. We, therefore, set aside the impugned o .....

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