1987 (4) TMI 298 - AT - Central Excise

Summary

The department appealed to set aside the Appellate Collector's order regarding the classification of scraps as re-rollable and Industrial Scrap. The Tribunal held that the scraps are re-rollable and fall under Tariff Item 26AA, based on the nature and character of the goods. The decision was influenced by a previous ruling involving similar issues. The appeal was allowed in favor of the department.