2005 (9) TMI 459

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..... e Revenue is aggrieved against the O-I-A No. 253/2003-C.E., dated 26-8-2003. The assessees is a 100% EOU and were exporting Spliced Wood Veneers in special designs manufactured from fifth veneers imported from abroad. The imported small pieces of Veneers were joined by stitching. The waste arisen in the course of manufacture of spliced veneers is destroyed by fire under the supervision of the Depu .....

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..... of being marketed as goods and chargeable to duty under a particular heading or sub-heading of the Excise Duty Tariff, if not under the Customs Tariff. He has noted that there is no heading or sub-heading under the CE Tariff to cover such a product. He has set aside the OIO. Revenue is aggrieved with this order and contends that the Excise Duty of Rs. 22,105/- was payable on the waste manufactured .....

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