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2017 (5) TMI 1710 - AT - Central ExciseClassification of goods - waste or not - product arising in the process of manufacture of sponge iron in the rotary kiln where non-coking coal is added to the iron ore - original authority while deciding the demand of duty on this product classified the same under 2619.00 as coal dust/coal shell/char dust and confirmed the duty demand - HELD THAT:- The impugned goods are nothing but waste arising during the course of manufacture of sponge iron. In the impugned order, the learned Commissioner (Appeals) has referred to the Chemical Examiner's report which indicates that the goods are predominantly comprising of coal. The use of the impugned goods is also as fuel to generate heat. The product is akin to coal and accordingly is to be classified under 2701.00 - Appeal dismissed - decided against Revenue.
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