2000 (10) TMI 254

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..... ankar, Member (T)]. The question for consideration in this appeal is whether the off cut arising out of the cutting of metal sheets, required in the process of manufacture by the respondent of containers are to be classified as scrap, or as flat rolled products classifiable under Heading 72.10 or 72.12 of the tariff. In the order impugned in the appeal, the Collector (Appeals) has accepted t .....

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..... e of mechanical working of metal or metal goods definitely not usable as such because of breakage, cutting wear or other reasons. It is the first part of the definition that would apply. It is not denied that the goods arise from the mechanical working of metal, and the finding of fact of the Commissioner (Appeals) that the goods cannot be used for any other purpose for which he draws support from .....

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