2001 (9) TMI 953

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..... ri A.K. Chattopadhyay, JDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. The issue involved in this appeal is the Central Excise Classification of mill-scale . The duty demand is in respect of 476.420 M.T. of mill-scale sold by the appellants upto 14-11-85. The duty has been confirmed at the rate of Rs. 365 per M.T. as applicable to waste and scrap falling under Tariff Ite .....

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..... by the appellant. They contend that this alone would show that the classification is not correct. 4. The appellants have also pointed out that the classification ordered in the impugned order is not sustainable as it is contrary to the clarification contained in Board s Circular No. 11/I S Products/63. They have submitted that classification is also contrary to the definition contained in the .....

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..... le is rust and is not the result of manufacture also needs detailed examination by the authorities. In order to facilitate a proper examination of the issue, after taking into account the instructions of the Board on the subject, we set aside the impugned order and remit the matter to the Jurisdictional Assistant Commissioner for the passing of a fresh order. - - TaxTMI - TMITax - Central Exci .....

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