Excise classification of broken concrete poles: manufacturing scrap not liable under residuary Heading 68.07.

Broken and damaged concrete poles arising during the manufacture of PSC poles were held not classifiable under Heading 68.07. They were treated as non-excisable waste and scrap because they were merely by-products of the manufacturing process and not articles answering the residuary description relied on by the Revenue. The Commissioner (Appeals) view was not displaced by any contrary material, so duty was not payable and the Revenue's appeal failed.

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Issues: Whether broken and damaged concrete poles arising in the manufacture of PSC poles were liable to excise duty under Heading 68.07.

Analysis: The disputed goods were broken poles arising in the course of manufacture and were not capable of being described as articles falling under the residuary heading relied upon by the Revenue. The Commissioner (Appeals) had treated them as non-excisable waste and scrap, and no material was shown to disturb that view.

Conclusion: The broken and damaged concrete poles were not liable to duty under Heading 68.07, and the appeal filed by the Revenue failed.

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