2000 (8) TMI 429 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi rejected the appeal regarding duty on CI mould scrap under heading 7204.90 of the Central Excise Tariff. The appellants' contention that the CI moulds were used and cleared after reversing duty paid was dismissed. The appeal was rejected as the CI moulds were considered scrap and liable to duty as MS Flats.