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CX - Processing of unprocessed stainless steel scrap into blended stainless steel scrap results into a new commodity known in commercial market by different name - activity is manufacture: AAR


blending of metal scrap

the reliance placed on Mamta surgical cottn industries case appears to be misconceived. in that case, apart from a different name and character, the usage was also different. in this case though a different name is sought to be given it appears to be artificial and certainly there is no different usage. whether the scrap is blended or not it is meant only for melting and obtain the ingots. if any specific composition is required, the same can be provided at the time of melting also. infact this is actually being done in the industry. therefore, the ruling appears to be incorrect.

M A NARAYANA NARAYANA 11/08/2016

 

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