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TMI Blog1999 (5) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... tic scrap arise in the following forms :- (1) at the stage of extrusion of the plastic granules, in the form of plastic sheeths. It is powdered and plastic sheeths scrap and there is no question of charging the duty on such plastic scrap because plastic granules are already duty paid. The Assistant Collector has already given the benefit of to the respondents on such scrap, (2) Next stage of scrap is when the insulation of the copper wire takes place and the insulation is not proper. In that case the scrap consists of plastic mass entangled with copper wire, (3) Plastic content of the insultated copper scrap wherein PVC cannot be separated from copper. On the last two categories of scrap the Assistant Collector had denied the respondents he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he first one is waste and scrap of plastics in lump form for which it has been accepted by the adjudicating authority to be scrap generated from PVC granules of Chapter 39 on which the duty liability has been discharged. The second type is the scrap generated on removal of the upper PVC sheets from rejected pieces of wires and cables when removed for the purpose of testing or rejected on account of certain manufacturing defects. Even in respect of such waste and scrap, I observe that the Asstt. Collector has impliedly stated that the scrap has arisen out of the rejected pieces of wires and cables. In other words, even in these circumstances the wires and cables had manufacturing defects which must have arisen during the course of manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondents has not paid any duty. Ld. SDR has reiterated the aforesaid submissions urged in the memos of appeal by the Revenue. 4. Ld. Consultant Shri Ascharaj Lal on the other hand reiterated the finding of the lower appellate authority. 5. We have carefully considered the pleas advanced from both the sides. The plea of the Revenue is that waste and scrap of wires and cables arising during the manufacture of wires and cables be considered to be wires and cables falling under Tariff Heading 85.44. These cut pieces of wires and cables cannot be considered to be wires and cables falling under said Chapter Heading. They are merely scrap arising in the course of manufacture of wires and cables and they are of no use for anyone. The qu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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