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Documents citing Lml Limited vs Commissioner Of Customs on 4 July, 2000

B.H.E.L. vs Commissioner Of Central Excise on 1 November, 2000

In LML case (supra) it was held by the Supreme Court that portions of Cut sheets which are used in the manufacture of ancillary items cannot be regarded as waste and scrap and it was not disputed in that case that Offcuts which remain after the parts of Scooter had been manufacture by using the Steel Sheets no longer retain rectangular shapes. We find substance in the submissions of the learned D.R. that there is nothing on record to indicate the nature of the goods involved. In view of this we remand the matter to the Asstt. Commissioner with the direction to decide the issue of classification in terms of the judgment of the Supreme Court in the case of LML Ltd., 1997 (94) E.L.T. 273 (S.C.). The Appeal is thus allowed by way of remand.
Customs, Excise and Gold Tribunal - Delhi Cites 3 - Cited by 0 - Full Document

Dewas Metal Industries vs Collector Of Central Excise on 13 September, 2000

4. During the process of manufacture of angles, shapes and sections, the Coils purchased are slitted into different widths for roll forming of specific sections. The slitted material is passed longitudinally through successive pairs of rolls, each pair of roll progressively forming the metal section until the finish cross-section is achieved. During the process of manufacture small pieces are generated which were classified by the Assessee as waste and scrap under Heading 72.04 of the Tariff whereas the Revenue has classified them under Heading 7208.39 as strips and under sub-heading 7208.40 as skelp. The Id. Advocate for the assessee submitted that the issue regarding classification of such off-cuts has been settled by the Supreme Court in the case of LML Ltd. v. CCE, Kanpur - 1997 (94) E.L.T. 273 (S.C.) In this case Supreme Court held that the off-cuts of steel sheets are not classifiable as steel sheets. Such off-cuts are classifiable under Heading 72.10 (now 72.16) of the Tariff as shapes and angles. Following the ratio of this decision, the off-cuts cannot be classified as strips or skelp and they would be classifiable as shapes falling under Heading 72.16. Accordingly two Appeal Nos. E/2056/94-B and E/634/95-B filed by the assessee are disposed of in the above mentioned terms.
Customs, Excise and Gold Tribunal - Delhi Cites 3 - Cited by 0 - Full Document
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