9911796707
TMI Blog1998 (9) TMI 262X X X X Extracts X X X X X X X X Extracts X X X X ..... as clearly held that the defective Grinding Wheels are only scraps and are not grinding wheels which could be used for the purpose for which normally Grinding Wheels are intended. To come to this conclusion, he has relied on the report of the Chemical Examiner, Custom House, Madras who has reported that the question could be answered only with reference to market enquiry. The Assistant Commissioner has noted that the market enquiry was conducted by the Range Officer in-charge of the Appellant factory, who found that these "Defective and broken grinding wheels" are not accepted as Grinding wheels in the market. He submits that this factual position is not disputed even in the impugned order. It is his contention that the item being a scrap i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jected and unservicable cut pieces of wires and cables are not marketable as wires and cables and hence they are not excisable. He relies on the judgment rendered in the case of Britannia Industries Ltd. v. CCE as reported in 1997 (93) E.L.T. 719 wherein it has been held that waste and scrap generated during the manufacture of biscuits such as dry waste and wet waste consisting of spilled raw materials, under baked and over baked biscuits are not excisable goods. He submits that in view of the large number of judgments, the broken Grinding Wheels, not being grinding wheels, cannot be considered as excisable products, as the market enquiry done by the Range Officer in-charge of the Appellant's factory itself has clearly stated that "Defectiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that broken grinding wheels in terms of the market enquiry is not accepted as Grinding Wheels but are treated as "scrap". In the light of the noted judgment, waste and scrap cannot be considered as the same material as `grinding wheels', more particularly, as this "broken and defective grinding wheels does not have any sub-heading as "waste and scrap" in the Tariff Act. Therefore, following the ratio of the noted judgment, we have to hold that the broken and defective Grinding Wheels are not the same as Grinding Wheels and they are also not parts thereof. Hence admittedly being waste and scrap, they are not classifiable as parts under the sub-heading 6801.90. As there is no other Tariff Heading, they are to be held as not excisable goods. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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