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TMI Blog2017 (1) TMI 1309X X X X Extracts X X X X X X X X Extracts X X X X ..... id is a waste/scrap material of copper wire/cables having various types of insulations including plastic and therefore, the same falls under Chapter 85 (Tariff Headings 85.44/85.46/85.47) of Central Excise Tariff). If it is so, then there is no discrepancy or anomaly in the impugned order passed by the Commissioner (Appeals) - appeal dismissed - decided against Revenue. - Central Excise-823 of 2008-DB - A/10171/2017 - Dated:- 24-1-2017 - Dr. D.M. Misra, Member (Judicial) And Mr. Ashok K. Arya, Member (Technical) Shri Alok Srivastava, A.R. for the Appellant-Revenue Shri Rahul Gajera, Advocate for the Respondent-assessee ORDER Per Ashok K. Arya Revenue is in appeal against the Order-in-appeal No.143/2008 dated 28.3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r clearances of recycled PVC granules and the appellant , therefore, ought to have paid duty at the rate of 16%. In adjudication, the original Revenue authority has confirmed the duty demand of ₹ 39,59,061/- along with equal penalty and has also demanded interest. 3.2. The Respondent is separating imported goods namely copper scrap druid manually into copper wire and PVC coating scrap. The scrap so obtained is used by the Respondent-assessee for manufacturing goods recycled PVC granules. The respondent-assessee claims that the benefit as per serial No.73 of the Not. No.6/2002-Central Excise dated 1.3.2002 is available to them. Revenue s stand is that the Respondent is not entitled to said benefit of exemption from payment of duty u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pter 85 (Central Excise Tariff i.e Tariff Headings 85.44/85.46/85.47) of the First Schedule to the Central Excise Tariff Act, 1985. As per ISRI (Institute of Scrap Recycling Industry, INC, Washington) , it has been explained that copper scrap druid is a waste/scrap material of copper wire/cables having various types of insulations including plastic and therefore, the same falls under Chapter 85 (Tariff Headings 85.44/85.46/85.47) of Central Excise Tariff). If it is so, then there is no discrepancy or anomaly in the impugned order passed by the Commissioner (Appeals). 5. In the result, the impugned order sustains and the appeal filed by the Revenue has got no merits and is hereby rejected. ( Pronounced in open Court on 24.1.2017 ) - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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