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TMI Blog2006 (7) TMI 210X X X X Extracts X X X X X X X X Extracts X X X X ..... te and scrap which is not for re-melting will have to be classified in the other appropriate headings of the tariff - As per this Circular the articles which could be converted into another articles by hot rolling without re-melting would not fall under heading 72.04. The waste and scrap which is not for remelting will have to be classified in the other appropriate headings of the tariff. This Circular is in consonance with the findings recorded by the Tribunal in the present case - Decided against assessee. - 5887 of 2005 - - - Dated:- 20-7-2006 - Ashok Bhan and Markandey Katju, JJ. [Order]. - The point which falls for determination in this case is whether the mis-rolls arising during the process of manufacture CTD bars would fal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were waived off. 7.Being aggrieved, the appellant has come up in appeal before us. Tribunal in the course of its judgment has recorded the following finding : We have gone through the rival"5. contentions. The case of the appellants is that the 'mis-rolls' should be considered as waste and scrap and given benefit of exemption Notification No. 49/97-C.E. However, the Revenue contends that 'mis-rolls' are semi finished products. The 'mis-rolls' emerge during the process of manufacture of rods and bars. When the ingots/pieces of billets are re-rolled, the 'mis-rolled' get ejected out of the rolling mill due to mechanical problems. These 'mis-rolls' are cleared to other small rolling mills even as per the appellant's admission. The adjudic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atory Notes at pages 987-988 would cover only such waste and scrap as would generally be used for remelting and consequently would not cover re-rollable scrap. Such waste and scrap which is not for re-melting will have to be classified in the other appropriate headings of the tariff. The instructions contained in para 2 of Board's Circular No. 276/88, may be considered as modified accordingly." 9.As per this Circular the articles which could be converted into another articles by hot rolling without re-melting would not fall under heading 72.04. The waste and scrap which is not for remelting will have to be classified in the other appropriate headings of the tariff. This Circular is in consonance with the findings recorded by the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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