2000 (10) TMI 254 - AT - Central Excise

Summary

The appeal considered classification of off cuts from metal sheet cutting as scrap or flat rolled products under Heading 72.10 or 72.12. The Collector (Appeals) ruled the off cuts as scrap based on the definition of waste and scrap in the tariff. The Commissioner (Appeals) relied on the Explanatory Notes to the Harmonised System of Nomenclature (HSN), but the definition of scrap in the Notes differs from the tariff. The goods were deemed unusable for other purposes and were sold as waste. The appeal was dismissed.