9911796707
TMI Blog2002 (1) TMI 672X X X X Extracts X X X X X X X X Extracts X X X X ..... i Shankar, Member (T)]. The notice issued to Zenith Cans Containers, the respondent, proposed classification of the metal strips that it obtained in the course of processing metal sheets, while making the final product, metal cans and containers it proposed classification under Heading 7210/7212, as metal sheets. The Assistant Collector confirmed the proposal in the notice demanding duty c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aring. 3. The appeal essentially relies upon the decision of the Tribunal in LML Ltd. v. CCE - 1989 (44) E.L.T. 119. In that decision, the question before the Tribunal was the classification of off-cuts of steel sheets which arose in the course of manufacture of steel articles of small parts of scooter by the appellant. In the absence of evidence produced by the appellant as to the scope of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons used in the explanatory memorandum is that the scrap waste and scrap is generally used. In other words, unless it can be shown that the off-cuts can generally be used for the purpose of process of which the material or scrap which have been obtained, they must be considered to be waste and scrap. 5. We must bear in mind the fact that not all off-cuts are identical. The question as to wheth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore unless it can be shown that the off-cuts that the respondent obtained can be used in the same manner as the sheets from which it obtained, the Commissioner s conclusion that their nature as scrap has to be accepted, despite his view that it is possible that some of them may perhaps be capable of use. There is not the slightest evidence in the appeal to support such a view, nor does the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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