Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1993 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1993 (12) TMI 158 - CEGAT, MADRASExtract: ....... process. In that view of the matter we hold that the drums can be considered as scrap in terms of Rule 57F(4) and duty on the same can be demanded under the Tariff heading and the rate applicable to the scrap as such i.e. the rate applicable to the drums as such in the form these are cleared. The appeal is therefore disposed of in the above terms.
|