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TMI Blog2005 (4) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... missionerate in Order-in-Original No. 6/2004, dated 30-8-2004 has held that 'mis-roll' which arises during the process of manufacture of hot-rolling are classifiable under Tariff Chapter Heading 7207.90 of CETA, 1985 as semi finished goods. Consequent to the above classification, the Commissioner has demanded differential duty during the relevant period. He also imposed penalty of Rs. 15,000/- und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s waste and scrap, they are entitled for benefit of exemption Notification No. 49/97-C.E., dated 1-8-97. He contended that the classification determined by the adjudicating authority is under Heading No. 7207.90. The above classification relates to semi-finished products only. He relied on the following case laws to hold that the 'mis-rolls' have to be treated as waste and scrap :- (1) Pepsu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ival 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 contents 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-rolls' get ejected out o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re-rolling in smaller hot re-rolling mills, the adjudicating authority had arrived at the classification Heading No. 7207.90 which pertains to semi finished products. We do not find any flaw in the reasoning of the adjudicating authority. It is not disputed that the appellants themselves classified the item under Heading 7207.90. In view of the clear findings of the Commissioner, we uphold the cl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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