2007 (7) TMI 163

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..... 2007 - Dated:- 31-7-2007 - Dr. Chittaranjan Satapathy, Member (T) and Shri D.N. Panda, Member (J) [Order per : Chittaranjan Satapathy, Member (T)] - Heard both sides in respect of Appeal No. 457/2004 listed today and a similar Appeal No. 273/2005 with the consent of both sides The first appeal has been filed by the Jurisdictional Commissioner since the Lower Appellate Authority has set asi .....

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..... s been taken, duty should be paid on such waste and scrap It is the contention of the Appellant Company that such waste arises from miscellaneous goods falling under different tariff items and is not homogeneous, has no market value and the combined sweeping cannot be considered as a manufactured product. 3. The ld. Sr. Advocate appearing for the Appellants also states that the Board's Circula .....

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