Tribunal rules waste from wire drawing not excisable

The Tribunal ruled that Niara Mitti, consisting of mud with a small metal content generated during wire drawing, was not excisable. Precedents indicated that such waste, including copper scrap, was not subject to duty payment. Therefore, the demand for duty was dismissed, and the appeal was upheld.

---

---

Issues: Excisability of Niara Mitti (floor sweeping waste) containing copper scrap.

Paragraph 2: The appellant filed an appeal against the order confirming duty on Niara Mitti containing minor pieces of copper generated during the manufacture of drawing wires of copper.

Paragraph 3: The appellants generated waste in the form of copper scrap during wire manufacturing, along with floor sweepings known as Niara Mitti, for which the Revenue demanded duty payment.

Paragraph 4: The appellant argued that Niara Mitti comprised waste materials like tank mitti, floor sweeping, acid water, and lubricant soap water, possibly containing a small amount of metal. They cited Tribunal decisions stating waste of ferro alloys and industrial dust from brass and copper manufacturing are not excisable.

Paragraph 5: The Revenue contended that Niara Mitti containing copper scrap was excisable, and duty evasion had occurred, justifying the demand for duty payment.

Paragraph 6: The Tribunal found Niara Mitti to be mud with a small metal content generated during the wire drawing process. Citing precedents, the Tribunal concluded that such waste is not excisable. Consequently, the demand was set aside, and the appeal was allowed.

---