2000 (8) TMI 571 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, New Delhi addressed the classification of side cuttings and end cuttings in the manufacture of steel products. The court ruled that the cuttings are not waste and scrap but are classifiable under Heading 72.10 as shapes, setting aside the penalty imposed on the appellant. The decision was based on the precedent set in LML Ltd. v. Commissioner of Central Excise, Kanpur.