1. The dispute in the present appeal is, whether 'Aluminium Scrap ISRI Grade Throb', is to be classified under Heading 7601 or 7602. The impugned order has held that the item will be classifiable under Heading 7601 as 'Unwrought Aluminium', and not under Heading 7602 as 'Aluminium Waste and Scrap'. The learned Counsel for the appellants has pointed out that in the international trade of Aluminium Scrap ISRI Grade Throb, is specifically recognized as 'Aluminium Scrap' and not as 'Unwrought Aluminium'. Further, DGFT also has adopted this classification in its eight digit classification. The learned Counsel has also pointed out that when eight digit classification was introduced into the Customs Tariff in 2004, under 76020000.10 various types of scrap have been specifically named and one such variety of scrap is 'Throb'. In view of this, the learned Counsel has contended that correct classification under the earlier scheme was 7602 as "Aluminium Waste and Scrap".
2. We have heard the learned JDR who has referred to HSN Note under 7602 which states that "ingots and similar unwrought forms, cast from remelted aluminium waste and scrap" are excluded from Heading 7602.
3. The 8 digits classification from the year 2004 is only a more detailed and expanded classification. This tariff specifically mentions "Throb" under Heading 7602 as aluminium waste. That was the classification adopted by the DGFT earlier also. There is nothing on the record to show that the imported items are cast from remelted aluminium waste and scrap so as to get excluded from 7602. In these circumstances, we are of the opinion that the finding in the impugned order regarding the classification of the item is not sustainable.
Therefore, the impugned order is set aside and the appeals are allowed with consequential relief, if any, permissible to the appellants.