Burnt copper wire scrap not dutiable where no manufacture or tariff heading applied under excise rules

Burnt copper wire scrap was held not chargeable to duty under Rule 57-S(2)(c) because it did not fall under any tariff heading and was not the result of a process of manufacture. As the statutory conditions for taxing waste and scrap were not met, the duty demand was found unsustainable. The order dropping the demand was upheld, and the Revenue's appeal was dismissed.

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Issues: Whether burnt copper wire scrap cleared during the relevant period was chargeable to duty under Rule 57-S(2)(c) of the Central Excise Rules, 1944.

Analysis: The scrap in question was burnt copper wire scrap. It was found that such scrap did not fall under any tariff heading and could not be treated as the result of a process of manufacture. In these circumstances, the conditions for charging duty on the waste and scrap under Rule 57-S(2)(c) were not satisfied.

Conclusion: The demand of duty on the burnt copper wire scrap was not sustainable and the order dropping the demand was upheld. The Revenue's appeal was dismissed.

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