Cable waste is not excisable goods, so tariff classification under Chapter 85 or Chapter 74 does not arise.

Waste and scrap of wires and cables, treated as cable waste, are not excisable goods, so no tariff classification issue arises under Chapter 85 or Chapter 74. Earlier Tribunal decisions concerning the same assessee had already settled this position, and later orders on the same point followed the same ratio, with related appeals dismissed by the Supreme Court. A distinction was noted between marketable short lengths of cable and cable waste, but it did not change the result on the facts discussed.

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Issues: Whether waste and scrap of wires and cables are excisable goods and, if so, whether they are classifiable under Chapter 85 of the Central Excise Tariff Act, 1985 or under Chapter 74 as waste of copper.

Analysis: The issue was already settled in earlier Tribunal decisions concerning the same assessee, which held that waste and scrap of wires and cables are not excisable goods and that classification under the Central Excise Tariff Act, 1985 does not arise. Those decisions had also been followed in later Tribunal orders on the same point, and appeals against them had been dismissed by the Supreme Court. On that basis, the present appeals were governed by the same ratio. The distinction drawn in the earlier order between marketable short lengths of cables and cable waste was noted, but it did not alter the position on the facts of these appeals.

Conclusion: Waste and scrap of wires and cables are not excisable goods, and no tariff classification issue arises under Chapter 85 or Chapter 74.

Ratio Decidendi: Waste and scrap of wires and cables, as cable waste, are not excisable goods; therefore, tariff classification does not arise.

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