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TMI Blog2000 (6) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of Iron and Steel products, namely, side slittings, end cuttings, roughly shaped pieces and trimmings under the schedule to the Central Excise Tariff Acts. Accordingly, all these appeals are being disposed of by one common Order :- Sl. No. Appeal No. Name of the Appellants Impugned Order 1. 455/94 B Jawahar Metal Industries Order-in-Appeal 643-MRT/93 dated 29-10-1993 2. 2194/94 B -do- Order-in-Original 79 Collr/94 dated 21-7-1994 3. 1507/96-B Bhushan Steel Ltd. Order-in-Appeal 384-385/CE/MRT/96 dated 10-9-1996 4. 1246/96 B Jawahar Metal Industries Ltd. Order-in-Appeal 232/CE/APP/MRT/96 dated 11-6-1996 5. 1247/96 B -do- Order-in-Appeal 235/CE/MRT/96 dated 2-6-1996 6. 676/96 B Bhushan Steel & Strip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clearly fall under the Tariff Entry 72.10. The learned Advocate mentioned that the Apex Court had considered the definition of "waste & scrap" as was in operation prior to 1-3-1988; that with effect from 1-3-1988 the definition of "waste & scrap" was changed and in terms of changed definition as the impugned products were not usuable as such, they have to be classified as waste & scrap only and not as shapes classifiable under Heading 72.10 (now Heading 72.16) as decided by the Apex Court. He relied upon the Larger Bench of the Tribunal's decision in Press Metal Corporation LTD. v. CCE Mumbai, 2000 (38) RLT 650 while contending that ultimate use of the manufactured goods after clearance cannot determine the classification of the goods manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the relevant and material words in definition, are "not usuable as such" and the end cuttings, side slittings, roughly shaped pieces and trimming cannot be termed as "not usuable as such" and they are therefore correctly classifiable under Headings 72.08, 72.09 and 72.11 of the Tariff. He also emphasised that wherever the goods were used as waste, the same has been considered as waste and scrap; that these products satisfy the description of Flat Products as given in Note 1 (k) to Chapter 72. With regard to roughly shaped pieces, the learned SDR further submitted that these are obtained by further working on H.R Coils and as such these cannot be termed as "Semi finished goods"; that any subsequent process of slitting/ cutting etc. can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reasons." 5. We observe that as per Note 6(a) to Section XV, prior to 1-3-88, 'Waste and scrap' was fit for recovery of metal or for use in the manufacture of chemicals. It is apparant that if iron or steel items were fit for any purpose "other than recovery of metal or for use in the manufacture of chemicals', they could not be termed as waste and scrap. The substituted definition provides that metals and metal goods, if definitely not usuable as such "Will be metal waste and scrap. It means that if metals or metal goods are usuable as such. They cannot be classified as waste and scrap H.S.N Explanatory Notes for Chapter 72 provides that "waste and scrap is generally used for the recovery of metal by remelting or for the manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X
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