Duty on scrap cleared from factory rejected where copper scrap and used ball bearings were not dutiable goods

Copper scrap arising from electric wire and cable was treated as not being manufactured goods, and old, used ball bearings were not covered by the relevant duty entry because it did not extend to waste or used bearings. On that reasoning, the cleared scrap was not liable to excise duty, and the duty demand could not be sustained.

---

---

Issues: Whether copper scrap and old and used ball bearings cleared as scrap from the factory were liable to duty.

Analysis: Copper scrap was found not to be manufactured goods since it arose from electric wire and cable, and old and used ball bearings could not be treated as goods for duty purposes because the relevant entry did not cover waste or old and used ball bearings. On that basis, no duty demand was sustainable on the cleared scrap.

Conclusion: The duty demand was not payable and the Revenue's appeal failed.

---