9911796707
TMI Blog2004 (12) TMI 416X X X X Extracts X X X X X X X X Extracts X X X X ..... the ground that such silver waste and scrap cleared by them was properly classifiable under heading 7101.80 of CETA, 1985 attracting Central Excise duty. The appellants during the course of adjudication contended that the said silver scraps were nothing but pure silver classifiable under heading 7101.60 attracting nil rate of duty. The original adjudicating authority accepted the above stand of the appellants and dropped the proceedings against them. 2. On a review application filed by the Revenue, the Commissioner (Appeals) reversed the said order and held that the silver waste and scrap is properly classifiable under heading 7101.80 and was required to be cleared on payment of duty. Hence, the present appeal. 3. We have heard Shri S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ardly any value as compared to the value of prime material and sold as bhangar. Further, it is nothing but remnants which remains after the prime material is used in the manufacturing process. In the instant case what gets deposited in the vacuum chamber is silver in the form of vapour which is nothing but pure silver in the form of powder flakes. Hence the same cannot be compared with the waste and scrap of silver. On this ground only observation of the Commissioner, Central Excise and Customs, Aurangabad is incorrect and not legally tenable. Without prejudice to what has been stated in para (1) above, respondents further submit that in order to support their contention to the effect that what has been sent to the job worker is silver a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the form of vapour accumulated into chamber which are not 99% pure. The Asstt. Commissioner has analyzed such accumulated silver powder as pure silver under chapter heading 7106.60 without any testing report from relevant authority. Which is not acceptable when there is specific Entry in the Central Excise Tariff i.e. 7101.80 for waste and scrap of precious metal i.e. Waste and Scrap of precious metal or of metal clad with precious metal other waste and scrap containing precious metal or precious metal compounds of a kind used principally for recovery of precious metal . I find that silver is precious metal and waste and scrap in the form of vapour powder is covered under the chapter sub-heading No. 7101.80 and attracting appropriate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... activities in the chambers are not pure. The contention of the respondent stating vapour deposited in the chamber having 99% purity is not acceptable. The value of scrap of precious metal hardly reduced hence, the contention of the respondent that scrap has hardly value and sold to as Bhangar is not acceptable. The argument made by the respondent in respect of prime value taken into consideration for demanding duty on silver waste is not made with the supporting documents. I find that the remnant is in the form of silver powder waste, which is classifiable under chapter sub-heading 7101.80 and attracting duty at appropriate rate . 6. The appellants have reiterated the same pleas before us. They have also made references to the Tribunal s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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