TMI Blog2006 (3) TMI 307X X X X Extracts X X X X X X X X Extracts X X X X ..... l Orders Nos. 939-47 of 2000-B dated 16-6-2000 in Appeals Nos. E/455 of 1994-B, E/2194 of 1994-B, 1507 of 1996-B, 1246 of 1996-B, 1247 of 1996-B, 676 of 1996-B, 1281 of 1996-B, 1266 of 1997-B and 1697 of 1996-B passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (for short "the Tribunal") wherein the issue of classification of iron and steel products, namely, side slittings, cuttings, roughly shaped pieces and trimmings under the Schedule to the, Central Excise Tariff Act has been decided against the Revenue, whereas the second set of appeals being CAs Nos. 4371-72 of 2003 impugns Final Orders Nos. 420-21 passed by the Tribunal dated 11-9-2002 in Appeals Nos. 1578-79 of 2002-B for a later period. The Tribunal following its earlier order dated 16-6-2000 in the first batch of appeals, has rejected these appeals. 2. The point involved in these two sets of appeals being the same, are being disposed of by a common order, as had been done by the Tribunal. For the sake of convenience, the appellant and the respondent are hereinafter referred to as "the Revenue" and "the assessee" respectively. The instant appeals pertain to the correct classification of side o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s with a width of 10 mm, proposing their classification as flat-rolled products under Heading 72.11. 6. The Assistant Commissioner, who is the adjudicating authority, con firmed the demand worth Rs. 11,52,254.40 only and dropped the rest of the demand holding the goods i.e. side trimmings as waste and scrap. The contention of the Revenue that trimmings between 10 mm and 45 mm should be held as us able and subjected to higher rate of duty and only trimmings of 10 mm width or less could be held as waste, was rejected on the ground that the Revenue had not produced any evidence to show that the side trimmings having width of 45 mm were being put to reuse as such for some other purposes. The adjudicating authority recorded that, on the other hand, the assessee had proved that side trimmings were being used by re-melting. Other than the "trimmings" the Revenue's contentions were accepted and the demand confirmed. 7. Against the orders passed by the adjudicating authority, the assessee filed eight appeals before the Commissioner (Appeals) (in respect of side slittings, end cuttings and roughly-shaped pieces) while the Revenue filed three appeals (regarding trimmings). The Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Sheets: - - Exceeding 5 mm in thickness - Other -Strips: - Exceeding 5 mm in thickness - Other - Skelp -Other flat products: -Exceeding 5 mm in thickness - Other * Rs. 800 per tonne Rs. 1200 per tonne Rs. 800 per tonne Rs. 1200 per tonne Rs. 800 per tonne Rs. 1200 per tonne Rs. 1200 per tonne Rs. 800 per tonne Rs. 1200 per tonne * 72.09 7209.10 7209.20 7209.30 7209.90 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, cold-rolled (cold reduced), not clad, plated or coated - Plates - Plates - Sheets - Strips - Other Rs. 1200 per tonne Rs. 1500 per tonne Rs. 1500 per tonne Rs. 1500 per tonne 7211 * 7211.11 7211.19 7211.21 7211.29 7211.30 7211.41 7211.42 7211.49 7211.51 7211.52 7211.59 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls or metal goods definitely not usable as such, could fall under heading "waste and scrap" under Heading 72.04. It was further held that though off cuts which are usable would be liable for payment of duty but the same would be under Heading 72.16, as had been held in L.M.L. Ltd. case (72.16 is equivalent to 72.10 — L.M.L. Ltd. case) and not under Headings 72.08, 72.09 and 72.11, as had been contended by the Revenue. The assessee has accepted the findings recorded by the Tribunal and has not come up in appeal. 13. Counsel for the parties have been heard at length. 14. In L.M.L. Ltd. case this Court held that cut sheets which are used in the manufacture of ancillary items cannot be regarded as waste and scrap as the same were used by the assessee for producing some other items, as in the present case. It was observed: "10. It is quite evident that those portions of cut sheets which are used in the manufacture of ancillary items cannot be regarded as waste and scrap. As per the aforesaid definition it is only that 'waste and scrap' of iron or steel which is fit only for the recovery of metal or for use in manufacture of chemicals which could fall under that category. These por ..... X X X X Extracts X X X X X X X X Extracts X X X X
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