9911796707
TMI Blog2007 (1) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... hri R.C. Saxena, Advocate, for the Appellant. Shri Samir Chitkara, DR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - The issue involved in this appeal is the classification of waste and scrap generated during the manufacture of Printed Circuit Board classifiable under Tariff Heading 85 of the Central Excise Tariff. 2. The appellants are engaged in the manufacture of Printed Circuit Board. The inputs used in the manufacture of Printed Circuit Board are Glass epoxy, Copper Laminated sheet, Tin lead, and Phenolic paper. The waste and scrap was arising during the manufacture of Printed Circuit Boards. The appellants are clearing waste and scrap without payment of duty. The Revenue issued a show cause notice demandi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ifiable on the basis of predominance of metal and duty is rightly demanded. 5. We find that the appellants are engaged in the manufacture of Printed Circuit Board classifiable under Chapter Heading 85 of the Central Excise Tariff and there is no tariff entry in respect of waste and scrap of printed circuit board. The Revenue wants to classify the waste and scrap on the basis of metal contents in the waste and scrap. The issue of waste and scrap of wire and cable regarding which duty demand on the basis of metal contents contained in the scrap, has been settled by the Tribunal in the case of Finolex Cable (supra) and set aside the demand. The Tribunal in this case has held as under :- "4. The submissions made by both the sides have bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te and scrap" arising in or in relation to the manufacture, then it has been specifically provided in the Tariff Items". The Tribunal has followed this Delhi High Court decision in the case of this very appellant - 1996 (88) E.L.T. 418 (Tribunal) = 1995 (9) RLT 19 to hold that under the tariff heading for wires and cables no specific entry for waste and scrap has been provided for, and that hence such waste and scrap is not excisable goods. The Tribunal in giving that decision was complying with the direction of the Bombay High Court to the Tribunal to decide inter alia "whether item of waste and scrap of wires and cables is excisable? Whether the said item is classifiable under Tariff Item No. 8544 of the Central Excise Tariff". Having fou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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