1999 (1) TMI 229 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, New Delhi held that waste and scrap of nickel arising in the process of manufacturing articles of nickel is covered under tariff entry Heading 75.01. The Collector (Appeals) determined that waste arising from articles of nickel falls under nickel waste and scrap. The tribunal upheld this decision, stating that waste and scrap of nickel is considered nickel and includes waste from manufacturing articles of nickel. The appeal was rejected.