1987 (4) TMI 298

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..... s come forward with this appeal for setting aside the order of the Appellate Collector of Central Excise, Calcutta dated 8-11-1982. 2. The dispute is in respect of scraps which, according to the department, are re-rollable and Industrial Scrap while the party contends to the contrary. The Assistant Collector in the Order-in-Original held that the scrap involved are classifiable under Tariff Item .....

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..... mitted that the order of the Appellate Collector has considered the issue on all aspects. 6. The ratio of the decision of the Tribunal in Order No. 111-112/86, dated 24-2-1986 directly applies to the facts of the case. The Tribunal has held that such scrap is re-rollable scrap and the same is applicable to the facts in issue. Following the earlier Ruling of the Tribunal, we hold that there is no .....

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