2000 (10) TMI 254

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..... ultant, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is whether the off cut arising out of the cutting of metal sheets, required in the process of manufacture by the respondent of containers are to be classified as scrap, or as flat rolled products classifiable under Heading 72.10 or 72.12 of the tariff. In the order impugned in th .....

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..... d scrap as metal waste and scrap from the manufacture of mechanical working of metal or metal goods definitely not usable as such because of breakage, cutting wear or other reasons. It is the first part of the definition that would apply. It is not denied that the goods arise from the mechanical working of metal, and the finding of fact of the Commissioner (Appeals) that the goods cannot be used f .....

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