9911796707
TMI Blog2017 (7) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... . Anil G. Shakkarwar, Member (Technical) Shri Pravin Sharma, Advocate, for Appellant Shri Sandeep Kumar Singh, Deputy Commissioner (AR), for Respondent ORDER Per: Anil G. Shakkarwar Above stated three appeals are arising out of Order-in-Appeal (in Appeal No.E/866/2011) No.3-CE/APPL/NOIDA/2011 dated 18/01/2011, Order-in-Appeal (In Appeal No.E/1946/2011) No.115-CE/APPL/NOIDA/2011 dated 16/06/2011 Order-in-Appeal (In Appeal No.E/60056/2013) No. 110-CE/APPL/NOIDA/2013 dated 17/05/2013 passed by Commissioner of Central Excise (Appeals), Noida and are having a common issue. Therefore, these appeals are taken together for decision. 2. The brief facts of the case are that the appellants were engaged in the manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rders-in-Original were upheld and appeals were dismissed. Aggrieved by the said Orders-in-Appeal appellants are before this Tribunal. 3. Heard the ld. Counsel for the appellants, who has submitted that the Original Authority through Order-in-Original No.24/AC/N-IV/2010 dated 15.07.2010 had held as follows:- I have carefully gone through the facts of the case, Order-in-Original No.18/AC/N-IV/2007 dated 26.10.2007 passed by the Assistant Commissioner Division IV, Noida, the Order-in-Appeal No.53/08 date 28.03.2008 passed by the Commissioner (Appeals), Noida and various submissions of the party putforth before the Adjudicating Authority and before the Commissioner (Appeals). Personal hearing was fixed on 16.09.2009, 17.09.2009 29.12. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Sub-headings of Chapter Heading 8548 of the Central Excise Tariff Act, 1985, it is clear that Sub-heading 85489000 is a residuary Sub-heading covering waste and scrap of electrical parts of machinery or apparatus, not specified or included elsewhere in Chapter 85. The party have submitted that, during the process of manufacture of final products (wiring harness) small cut pieces and rejected pieces of insulated wire are generated which are not usable and that the said small cut pieces and rejected pieces are discarded by them and sold as waste and scrap of wire at the available throwaway prices. As per them, there was no specific Tariff Heading in the first Schedule to the Central Excise Tariff Act, 1985. Hence, the same cannot be t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said Order-in-Original dated 15.07.2010 was not challenged by Revenue and it has reached finality in law. On insertion of said explanation to Section 2(d) of Central Excise Act, 1944 through, Finance Act, 2008 only the marketability of waste and scrap has been brought under the provisions of law. However, the waste and scrap generated does not find classification under Tariff Item No.85489000 as held by Original Authority through said Order-in-Original dated 15.07.2010. He, further, pointed out that in view of provision under Section 3 of Central Excise Act, 1944 the waste and scrap generated by them is not leviable to Central Excise duty by classifying the same under Tariff Item No.85489000 on the basis of said explanation to Section 2( ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
