ORDER
Jyoti Balasundaram, Member (J)
1. The issue involves dispute of classification of waste and scrap of metal containers. Appellants manufacture metal containers falling under Heading 73.10 which covers “Tanks, casks … boxes and similar containers … of iron or steel…” and they filed a classification list for waste and scrap of iron and steel arising during the process of manufacture, classifying such waste and scrap under CET sub-heading 7204.10. The Department, however, has confirmed classification under CET sub-heading 7204.90 on the ground that the Chemical Examiner’s report about the item was that the sample consisted of cut pieces of metallic sheets of different shapes and sizes and are cuttings of tin plated iron. In other words, the lower appellate authority has held that CET sub-heading 7204.10 would not be applicable, because this sub-heading covers ferrous waste and scrap of iron, while the waste and scrap in question is of tin plated iron which is different from iron. None appears for the appellants. Hence, we have heard Shri R.D. Negi, SDR and perused the records and the relevant tariff entries.
2. There is no dispute that the final products manufactured by the appellants are containers of iron or steel falling under CET Heading 73.10. There is no basis for the lower appellate authority to hold that tin plated iron is different from iron. Since the Chemical Examiner’s report opines that the waste and scrap in dispute is cuttings of tin plated iron, and since the final products manufactured by the appellants are also metal containers of iron, CET subheading 7204.10 would appropriately cover the goods in question. Hence, we set aside that impugned order and allow the appeal accepting the appellants’ contention that the iron cuttings are to be classified under CET sub-heading 7204.10