1999 (7) TMI 217

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..... ]. In this appeal filed by M/s. Premier Tyres Ltd., the short question for our consideration is whether the end cuttings of the Bead Wire rings are classifiable under Heading 40.04 as rubber scrap or under Heading 72.04 as steel scrap. The rings were made of steel wire with rubber coating. The coated bead wires which were scrap, were sold by the appellants. The Collector of Central Excise (A .....

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..... ng through the facts on record and the nature of the product, we agree with the learned Collector that the essential character was provided to the goods in question by the steel and that the steel was pre-dominant material. We have also referred to the rules of the interpretation. Keeping in view the facts and circumstances of the case, we do not find any merit in the appeal and the same is dismis .....

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