Used Mild Steel (MS) plates classified as ‘waste and scrap’

Rukminirama Steel Rollings Pvt Ltd Vs Commissioner of Customs & Central Excise (CESTAT Mumbai) CESTAT Mumbai held that ‘used mild steel (MS) plates’ industrial significance only as ‘waste and scrap’ which is the feedstock for melting in furnaces and hence classifiable as ‘waste and scrap’. Facts- The controversy in this appeal of M/s Rukuminirama Steel Rolling Pvt Ltd, a manufacturer of mild steel (MS) ingots and by­products thereto from mild steel (MS) scrap, pig iron and heavy melting scrap (HMS), is the determination of the appropriate rate of duty on ‘used mild steel (MS...