https://www.taxtmi.com/caselaws?id=80647 The Tribunal ruled in favor of the appellants, holding that wire netting scrap is not dutiable under Central Excise Tariff Item 68. The demand for duty and penalty imposed on the appellants for clearing the scrap without payment of duty was found unjustified. The Tribunal also confirmed that the appellants were entitled to exemption under Notification No. 33/81 for waste and scrap of copper. Consequently, the Tribunal set aside the orders, allowing the appeals and granting the appellants refunds for the duty and penalty paid. en-us Mon, 14 May 1990 00:00:00 +0530 Sat, 18 Jun 2011 12:29:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80647 The Tribunal ruled in favor of the appellants, holding that wire netting scrap is not dutiable under Central Excise Tariff Item 68. The demand for duty and penalty imposed on the appellants for clearing the scrap without payment of duty was found unjustified. The Tribunal also confirmed that the appellants were entitled to exemption under Notification No. 33/81 for waste and scrap of copper. Consequently, the Tribunal set aside the orders, allowing the appeals and granting the appellants refunds for the duty and penalty paid. Case-Laws Central Excise Mon, 14 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80647