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1997 (8) TMI 73 - SC - Central ExciseWhether off-cuts cannot be classified as sheets and their correct classification would be that of waste and scrap? Held that:- The off-cuts which are used would clearly answer to the expression `shape' contained in Tariff Item 72.10. It does appear that the attention of the tribunal was not drawn to Tariff Entry 72.10 but on the facts, as found by the tribunal, it is clear that the off-cuts which are odd shaped and are used by the appellant do not answer to this description of sheet but, on the contrary, can only be regarded as `shapes' falling under Tariff Entry 7210.10. The rate of duty of this is ₹ 365/- per ton which is the same as that on waste and scrap of steel under Tariff Entry 7203.20. It is this duty of ₹ 365/- per ton which has to be paid by the appellant on those pieces of steel or off-cuts which are cleared by the appellant for use in the manufacture of ancillary items and not ₹ 715/- per ton as demanded by the respondent. The appellant, therefore, was entitled to clear the off-cuts of steel sheets by paying duty under Tariff Entry 72.10 at the rate of ₹ 365/- per ton. Consequently, this appeal is allowed and the orders of the Tribunal as well as the Assistant Collector and the Collector, Appeals, are set aside.
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