Jumbled waste and scrap of wires and cables was not classifiable as excisable goods under the tariff heading relied upon.

Waste and scrap of insulated wires and cables in a mixed jumbled mass of copper, plastic and steel was treated as non-excisable because it did not cease to be waste and scrap merely due to the theoretical separability of its components. The Tribunal followed its earlier view on the same assessee and held that such inseparable scrap could not be classified under Chapter sub-heading 8544 for separate duty treatment. On that basis, the Revenue's demand failed and the material was not liable to central excise duty.

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Issues: Whether cut pieces of insulated wires and cables in jumbled mass form, described as waste and scrap, were excisable goods capable of classification under Chapter sub-heading 8544 and liable to central excise duty.

Analysis: The disputed goods consisted of a mixed jumbled mass of copper, plastic and steel, and the factual position was found to be identical to an earlier order of the Tribunal dealing with the same assessee. The Tribunal followed its earlier view, based on the principle that waste and scrap of wires and cables, in such form, did not cease to be waste and scrap merely because the constituent materials could theoretically be identified or separated. In these circumstances, classification under Chapter sub-heading 8544 was not attracted.

Conclusion: The waste and scrap of wires and cables was held not to be excisable goods, and the appeal by the Revenue was rejected.

Ratio Decidendi: Waste and scrap of wires and cables in an inseparable jumbled mass, which cannot realistically be segregated for separate duty treatment, are not excisable goods and do not attract classification as cables under the tariff heading relied upon.

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