Search Results Page
Search Results
1 - 3 of 3 (0.18 seconds)B.H.E.L. vs Commr. Of Customs And Central Excise on 3 April, 2000
2. The issue involved in this appeal is whether the Offcuts of the CRGO Sheets and Rejected sheets are classifiable as waste and scrap or the duty is to be charged as CRGO Sheets falling under Heading 7225.10 of the Schedule to the Central Excise Tariff Act. Shri P.P. Setty, Manager Excise of B.H.E.L., submitted that in the case of B.H.E.L. v. CCE, Indore, wherein the issue involved is similar the Tribunal vide Final Order No. 119/2000-B, dated 17-1-2000 has held that the Offcuts would be classifiable as Shapes following the ratio of the Supreme Court decision in the case of LML Ltd. v. CCE, 1995 (75) E.L.T. 382. He, therefore, requested that the present appeal may also be disposed of following the ratio of the said decision.
Lml Limited vs Commissioner Of Customs on 4 July, 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.
1