1996 (8) TMI 274 - AT - Customs

Summary

The revenue appeals were filed against an order classifying inputs as scrap and granting duty exemption on finished goods. The inputs were M. S. Rod cuttings, angle cuttings, and plate cuttings, deemed as eligible materials under Notification No. 208/83. The Tribunal rejected the revenue appeals, citing a previous case where similar materials were considered rerollable, not scrap.