2015 (8) TMI 1001 - SCH - Central Excise

Classification of goods - Duty demand on waste filaments - Supreme Court dismissed the appeal due to nominal tax effect filed by the Revenue against the decision of Tribunal 2003 (1) TMI 467 - CEGAT, BANGALORE , wherein Tribunal held that since the waste has arisen before the raw material has been converted into filament, that waste does not partake of the qualities of filament. Therefore, it cannot be classified as filament or filament waste. That the waste has arisen in the process of manufacture of filament is wholly irrelevant to its classification. Goods have to be dealt with as they are at the time of classification and not what they could become after further processing.