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1997 (5) TMI 108 - SC - Central ExciseWhether `scraps’ generated in course of manufacture of aluminium containers by the appellant, could not be classified under T.I. 27(a)(i) of the Central Excise Tariff which before 1-3-1981? Held that:- The Tribunal has really avoided answering the question of law raised before it. Whether the scraps generated during the course of manufacturing utensils should be treated as `aluminium in crude form’ is a question of law that had to be answered fairly and squarely by the Tribunal. The Tribunal’s jurisdiction is not limited to deciding whether the decision of the departmental authority was perverse or unreasonable. In our view, the aluminium scraps, produced by the assessee in course of manufacturing utensils, could not be taxed under T.I. 27 before its amendment on 1-3-1981. In favor of assessee.
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