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TMI Blog1997 (8) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... his is ₹ 365/- per ton which is the same as that on waste and scrap of steel under Tariff Entry 7203.20. It is this duty of ₹ 365/- per ton which has to be paid by the appellant on those pieces of steel or off-cuts which are cleared by the appellant for use in the manufacture of ancillary items and not ₹ 715/- per ton as demanded by the respondent. The appellant, therefore, was entitled to clear the off-cuts of steel sheets by paying duty under Tariff Entry 72.10 at the rate of ₹ 365/- per ton. Consequently, this appeal is allowed and the orders of the Tribunal as well as the Assistant Collector and the Collector, Appeals, are set aside. - 3239 of 1989 - - - Dated:- 21-8-1997 - J.S. Verma, CJI and B.N. Kirpal, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ton. The contention of the appellant before the excise authorities was that it is only some portions of off-cuts, depending upon their sizes, which are used for the manufacture of some small parts of the scooter. These portions or off-cuts cannot be classified as sheets and their correct classification would be that of waste and scrap. According to the appellant the duty which is payable on waste and scrap of steel under the Tariff Item 7203.20 is Rs. 365/- per ton and it is at this rate that the duty should be claimed from it. 5. The contention of the appellant was neither accepted by the assessing authority, i.e., Assistant Collector nor by the Collector, Appeals. A second appeal to the Tribunal met with the same fate, hence this appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7210.20 - Slotted angles 15% 72.12 Coils for re-rolling, sheets, plates, and universal plates of iron or steel, hot or cold rolled, whether galvanised or not; forms such as ridges, channels (other than slotted channels) made from sheets, plates, or universal plates; and tin plates and tinned, lacquered or varnished sheets including tin taggers and cuttings or such plates, sheets or taggers; slotted channels 7212.50 - Cold-rolled sheets Rs. 715/- per tonne" 8. Rule 4 of the Excise Rules provides that "goods which cannot be classified in accordance with the above Rules, shall be classified under heading appropriate to the goods to which they are most akin". Chap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... As per the aforesaid definition it is only that `waste and scrap' of iron or steel which is fit only for the recovery of metal or for use in manufacture of chemicals which could fall under that category. Those portions of cut sheets which are used in the manufacture of ancillary items cannot be regarded as having been used for recovery of metal or for use in the manufacture of chemicals. This being so, those portions of cut sheets which are not used for recovery of metal or in the manufacture of chemicals cannot be cleared under Tariff Items 72.03. At the same time the definition of the word `sheet' as contained in Chapter 72 would clearly indicate that the cut sheets which are used by the appellant do not fall under that category. The defi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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