2002 (8) TMI 529 - AT - Central Excise

Summary

The Commissioner of Central Excise, Lucknow filed appeals against an order regarding the classification of remnants from tin plates/sheets as waste and scrap. The tribunal upheld that the remnants are waste arising in the manufacturing process and can be cleared on payment of duty. The duty rates for tin plates/sheets and waste and scrap are the same, so no extra duty is applicable. The appeals filed by the Revenue were dismissed.