Oriental Containers Ltd. Vs. Collector of Central Excise

1. the short question involved before us is whether waste and scrap arising in the course of manufacture of metal containers by using black plates, tin plates etc. is to be assessed under tariff heading 7203.10 as "waste and scrap of iron" or it is to be assessed under heading 7203.20 as "waste and scrap of steel". revenue has classified the product i.e. waste and scrap arising as aforesaid under tariff sub-heading 7203.20 while the claim of the appellant herein is tariff sub-heading 7203.10.2. ms. reena khair, ld. counsel, has submitted that the burden to prove the classification under ceta, 1985 falls on the revenue. she further submits that before both the lower authorities the appellants have been requesting the department to test their product to find out whether they are of iron or whether they are of steel. but the department has not acceded to their request and decided the classification without finding out the basic fact whether the waste product is of iron or of steel by method of chemical testing or otherwise. on a query from the bench ld. counsel does not object to the matter being remanded inasmuch as their process of production are the same as at the relevant time.she submits that presumably it should be the same. ld. jdr, shri s.nunthuk, leaves the matter to the discretion of the bench.3. we have carefully considered the pleas advanced by both sides. we are of the view that the revenue should have tested the product when the claim for the appellants had been that waste and scrap is of iron and not of steel. we, therefore, set aside the impugned order and remand the matter for re-adjudication by the assistant collector who should get the 'waste and scrap' arising in the course of manufacture of metal containers as aforesaid tested by the competent authority to find out whether it is iron or steel. thus the appeal is allowed by remand.