1996 (10) TMI 314 - AT - Central Excise

Summary

Issues Involved: Classification of waste and scrap of jelly-filled telecommunication cables under the Central Excise Tariff Act, 1985.

Issue 1: Appellants challenged the order classifying waste and scrap under sub-heading 8544.00 of the Central Excise Tariff Act, 1985.
- The Assistant Commissioner classified waste and scrap under sub-heading 8544.00, confirming duty demand.
- Commissioner (Appeals) upheld excisability but ordered reclassification based on metal content under Chapters 74 or 76.

Issue 2: Dispute regarding classification of waste and scrap from Urse unit.
- Previous favorable decision for Pimpri unit not followed by Commissioner (Appeals).
- Argument for following precedent Tribunal decision and judicial propriety.

Issue 3: Interpretation of Tribunal decision limited to classification under Heading 85.44.
- Absence of specific entry for scrap under Heading 85.44.
- Reference to Interpretative Rule 3(b) for classification based on essential characteristics.

Issue 4: Determination of excisability and classification of waste and scrap.
- Guided by Delhi High Court's decision on waste generation in manufacturing.
- Tribunal's decision based on absence of specific entry for waste and scrap under wires and cables heading.

Issue 5: Classification based on form of goods for assessment.
- Tribunal's observation on unserviceable pieces not meeting scrap description under Chapters 74 or 76.
- Precedent decision emphasizing distinction between marketable cables and waste for clearance.

Issue 6: Dismissal of Department's appeal against Tribunal decision by Supreme Court.
- Appeal against Tribunal decision in Hitech Cable & Paramount Corpn. case dismissed.

Issue 7: Conclusion on excisability of waste and scrap of jelly-filled telecommunication cables.
- Waste and scrap not classified as excisable goods based on Tribunal decisions.

Issue 8: Disposal of the appeal in accordance with the findings and decisions presented.