1999 (7) TMI 217 - AT - Central Excise

Summary

The appeal considered whether end cuttings of Bead Wire rings are classified as rubber scrap or steel scrap. The Collector of Central Excise classified them under Heading No. 7204.90 as steel scrap. The appellants argued for classification under Heading 40.04 due to the rubber coating. The Tribunal agreed with the Collector, stating that steel was the predominant material, leading to the dismissal of the appeal.