1999 (2) TMI 132 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant regarding the classification of waste and scrap of metal containers. The dispute was whether the waste and scrap of tin plated iron should be classified under CET sub-heading 7204.10 or 7204.90. The tribunal held that since the final products manufactured by the appellant are containers of iron or steel, and the waste and scrap in question is cuttings of tin plated iron, it should be classified under CET sub-heading 7204.10. The impugned order was set aside, and the appeal was allowed.