2001 (9) TMI 953 - AT - Central Excise

Summary

The appeal involved the Central Excise Classification of "mill-scale" with a duty demand confirmed at Rs. 365 per M.T. The appellant argued that mill-scale is rusted iron or steel and not a result of manufacture. The classification was deemed unsustainable and contrary to the Board's Circular. The Tribunal set aside the order and remitted the matter for a fresh decision by the Assistant Commissioner.