2004 (10) TMI 144

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..... Scrap ISRI Grade Throb', is to be classified under Heading 7601 or 7602. The impugned order has held that the item will be classifiable under Heading 7601 as 'Unwrought Aluminium', and not under Heading 7602 as 'Aluminium Waste and Scrap'. The learned Counsel for the appellants has pointed out that in the international trade of Aluminium Scrap ISRI Grade Throb, is specifically recognized as 'Alum .....

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..... and expanded classification. This tariff specifically mentions "Throb" under Heading 7602 as aluminium waste. That was the classification adopted by the DGFT earlier also. There is nothing on the record to show that the imported items are cast from remelted aluminium waste and scrap so as to get excluded from 7602. In these circumstances, we are of the opinion that the finding in the impugned orde .....

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