1998 (7) TMI 353 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, New Delhi held that industrial scrap arising during steel manufacture can be classified as melting scrap under item 26, not as semi-finished steel. This decision was based on a Supreme Court ruling and a circular issued by the department. The item in question falls under Heading 7210.90, allowing for exemption under Notification 208/83. The appeal was allowed with consequential relief.