1991 (11) TMI 55

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..... troversy before us relates only to the additional duty payable under Section 3 of the Customs Tariff Act, 1975. The assessee appellant had claimed that no excise duty was payable in respect of the material imported by it on the ground that it was scrap. It appears that the goods have been classified under Item 73.16(1) of the Customs Tariff Act and this has not been specifically challenged by the .....

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..... Section 68 of the Central Excise Tariff Act and not under Item 26AA. It raised this argument because there is a difference in the duty leviable under the two items. The Tribunal, however, refused permission to the assessee to raise this ground and, having come to the conclusion that the goods though scrap are dutiable under the Central Excise Act, allowed the department's appeal. 4. The assessee .....

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..... therefore, set aside the order of the Tribunal and remand the matter so far as this aspect is concerned. The appeal is restored to the file of the Tribunal for considering the contention that the goods are dutiable for the purpose of excise duty under Tariff Item 68 and not under Item 26AA. The Tribunal will decide the issue on merits. It will be open to the respondent to urge before the Tribunal, .....

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