E.B. SB T/142/76 B 1844 of 1985 B Semi finished steel including blooms, billets, slabs, sheet bars, tin bars and hoe bars.
were only up to 1.5 metres and such scrap, according to Iron and Steel Controllers specification of 1959, companyld number be classified as re melting scrap.
26 AA.
When the matter was pending in appeal the Assistant Collector of Central Excise wrote a letter to the Director of Inspection Metallurgical , Jamshedpur, requesting him to give his views whether the scrap sold by the appellant under agreement to different parties for manufacturing steel ingots out of the scrap companyld be described as re melting scrap as the Department on examining the invoices found that maximum length of such scrap of various products like rails, billets, plates, lee, channels, angles, beams etc.
In companymercial parlance steel ingots are used for producing steel products.
Iron or steel products,the Rs Three hundred and following namely fifty per metric tonne From the Judgment and Order dated 24/27 2 1986 of the Central Excise Customs and Gold Control Appellate Tribunal, New Delhi in A. No.
ii v Item 26 levies duty on raw material.
The Judgment of the Court was delivered by M. SAHAI, J. The only dispute that arises for companysideration in these appeals directed against the order of Central Excise and Gold Control Appellate Tribunal is whether scrap obtained by the appellant in companyrse of manufacture of iron and steel and steel products was dutiable under Item 26 or Item 26 AA of the Tariff Schedule.
Raw melting scrap serves the same purpose.
Two reasons have been given by the Tribunal for including scrap of iron and steel in Item 26 AA one, price circular issued by Controller of Iron and Steel classifying scrap into industrial, re rolling and melting scrap and fixing different rates for each and other the size of scrap.
Since facts are number in dispute, and the duty is sought to be levied on scrap obtained by the appellant in companyrse of manufacture of iron and steel products and supplied by it to M s Tata Yodogawa Ltd. on payment of duty for companyversion of scrap into ingots after re melting which was actually re melted and re used by the appellant as ingot, it is appropriate to extract the two entries relating to steel ingots and iron or steel products Steel Ingots including SteelRs 100 per metric Melting Scrap tonne.
