1999 (3) TMI 163 - AT - Central Excise

Summary

The case involved classification of leftover material from metal containers as waste and scrap of steel or cuttings of tin sheets. Referring to a Supreme Court judgment, the Tribunal classified the material under Tariff Heading 72.10. The demand of duty was found to be time-barred, leading to the dismissal of the duty and penalty amounting to Rs. 1,30,075 and Rs. 20,000 respectively.