1997 (6) TMI 191 - AT - Central Excise

Summary

The issue was whether waste and scrap of wires and cables are excisable goods and how they should be classified. The Tribunal held that waste and scrap of wires and cables are not excisable goods and do not fall under Chapter 85 of the Central Excise Tariff Act or Chapter 74 as waste of copper. This decision was based on previous Tribunal rulings and appeals were allowed.