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1994 (12) TMI 73 - SC - Central ExciseWhether scrap obtained by the appellant in course of manufacture of iron and steel and steel products was dutiable under Item 26 or 26AA of the Tariff Schedule? Held that:- Price fixation by Controller of Iron and Steel could not furnish basis for interpreting the entry, for levying duty under the Central Excises & Salt Act, 1944. The Controller might have classified scrap depending on size and terming it as rolling, melting and industrial scrap but that could not render it as semi-finished steel products. Size of scrap may be relevant for fixation of price but it could not reflect on the nature of scrap. Appeals are allowed and the order passed by the Tribunal is set aside. The question of law raised by the appellant is decided by saying that the scrap cleared by the appellant in each year having been melted and re-used as iron ingots was remelting scrap dutiable under Item 26 of the Tariff Schedule.
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