Classification of damaged lamp caps as aluminium waste and scrap instead of electric lamps under the Central Excise Tariff.

Damaged electric lamp caps arising during manufacture were held to fall within aluminium waste and scrap, because Section XV of the Central Excise Tariff treats as waste and scrap metal goods that are definitely not usable as such due to breakage or other reasons. The material showed the caps were mainly aluminium and not usable as lamp parts merely because of a trader's letter claiming sale to cottage industry. They were therefore classifiable under sub-heading 7602.00, not as electric lamps under sub-heading 8539.00.

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Issues: Whether damaged electric lamp caps arising during manufacture were classifiable as electric lamps under sub-heading 8539.00 or as aluminium scrap under sub-heading 7602.00.

Analysis: Section XV of the Central Excise Tariff covers articles of base metal and defines waste and scrap to include metal goods that are definitely not usable as such because of breakage, cutting-up, wear or other reasons. The damaged lamp caps were found to be mainly made of aluminium and to be incapable of being treated as usable lamp parts merely on the basis of a trader's letter claiming sale to cottage industry. On that material, the goods answered the description of metal waste and scrap rather than electric lamps.

Conclusion: The damaged electric lamp caps were classifiable as aluminium waste and scrap under sub-heading 7602.00 and not under sub-heading 8539.00.

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