1998 (4) TMI 248 - AT - Central Excise

Summary

The case involves the classification of waste and scrap from manufacturing metal containers as iron or steel under Tariff Headings 7203.10 and 7203.20. The Revenue classified it as steel, but the appellant claimed it was iron. The appellant requested testing to determine the material, but the Revenue did not test it. The Tribunal remanded the matter for testing to ascertain if the waste is iron or steel, allowing the appeal.