Scrap from tungsten wire processing was held non-excisable where it had no commercial value and was not a manufactured product.

Scrap generated during the processing and coiling of tungsten wire, tungsten filament, molybdenum wire and similar materials was treated as waste with no commercial value. Prior Tribunal decisions held that such material was not exigible to duty as a manufactured product, and that view was applied here. On that basis, the scrap was held not excisable under Tariff Item 68, and the departmental appeal failed.

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Issues: Whether scrap arising during the processing and coiling of tungsten wire, tungsten filament, molybdenum wire and similar materials was excisable and classifiable under Tariff Item 68.

Analysis: The scrap was found to be waste material with no commercial value, and the question was treated as covered by prior Tribunal decisions holding that such material was not exigible to duty as a manufactured product. The Tribunal found no reason to differ from those decisions and declined to interfere with the order under appeal.

Conclusion: The scrap was not excisable under Tariff Item 68 and the department's appeal failed.

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