1999 (2) TMI 132

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..... [Order per : Jyoti Balasundaram, Member (J)]. - The issue involves dispute of classification of waste and scrap of metal containers. Appellants manufacture metal containers falling under Heading 73.10 which covers "Tanks, casks...... boxes and similar containers ....... of iron or steel....." and they filed a classification list for waste and scrap of iron and steel arising during the process .....

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..... oducts manufactured by the appellants are containers of iron or steel falling under CET Heading 73.10. There is no basis for the lower appellate authority to hold that tin plated iron is different from iron. Since the Chemical Examiner's report opines that the waste and scrap in dispute is cuttings of tin plated iron, and since the final products manufactured by the appellants are also metal conta .....

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