9911796707
TMI Blog1997 (1) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... ereinafter referred to as the Tariff ). The FACT had classified the runners and risers under sub-item (6)(iii) of Item No. 25 of the Tariff under their classification effective from 17-3-1985. The Assistant Collector of Central Excise, Nagpur, was of the view that the goods in question were classifiable as waste and scrap of steel under sub-item (3)(ii) of the said Item No. 25 of the Tariff. On appeal, the Collector of Central Excise (Appeals), Bombay, held that the runners and risers were in the nature of melting scrap and were correctly classifiable under sub-item (3)(ii) of Item No. 25 of the Tariff. 2. The matter was posted for hearing on 14-11-1996. The appellants had prayed for decision on merits, without their personal presence. O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the rolling mills. Where the material was not suitable for rolling and was fit only for the recovery of metal, it was classified by the appellants as waste and scrap, and there is no dispute about the classification of such material classified by the appellants themselves as waste and scrap. 5. Steel melting scrap is that material which arise unavoidably during the course of steel making, castings and finishing operations of the various products produced out of molten metal. It may include such items as pit scrap, ingots too short to roll, rejected ingots, ingot crops, crop ends from blooms and billets, etc. Such scrap may be used for re-rolling or for re-melting for bringing out raw material to be used for producing finished products. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g in a mould through which molten metal can flow. They are attached to the pattern. The size and shape of the casting are the controling factors in deciding how the molten steel should be introduced into the mould and where to locate the gates, risers and vents. A flask is selected which is sufficiently larger than the pattern to provide room between the pattern and the flask well to accommodate at least several inches of sand and the gate system. The flask also has to be sufficiently large to permit placement of the feed heads or risers which are attached to the pattern and leave spaces in the finished mould to serve as reservoirs for molten metal that supply extra metal to feed the voids formed by shrinkage as the metal cools and passes f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he above, the runners and risers which were fit for rolling could not be classified under sub-item (3) of Item No. 25. 10. The appellants had claimed the classification of their runners and risers under sub-item (6) of Item No. 25 which covered puddled bars, pilings, ingots, blocks, lumps and similar forms of iron or steel. It is seen that this sub-item among others also covers lumps and blocks and further provides that iron and steel in other forms similar to that of puddled bars, pilings, ingots, blocks and lumps were also classifiable under that sub-item. Thus, the form for the purposes of sub-item (6) was not of much significance. Even broken pieces were covered by this tariff entry. The runners and risers do not have any definite sha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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