https://www.taxtmi.com/caselaws?id=85258 Waste and scrap of wires and cables arising as rejects in manufacture are treated as unmarketable material and are not excisable goods unless the tariff specifically covers them; classification under Heading 85.44 therefore does not arise. Scrap of PVC compound is treated as waste, parings and scrap of plastics under Heading 39.15 and is exigible, but entitlement to full exemption depends on strict satisfaction of the notification conditions, including proof that the scrap arose from duty-paid inputs. The exemption question requires factual verification and is remitted for fresh consideration. en-us Mon, 24 Apr 1995 00:00:00 +0530 Wed, 03 Aug 2011 17:49:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85258 Waste and scrap of wires and cables arising as rejects in manufacture are treated as unmarketable material and are not excisable goods unless the tariff specifically covers them; classification under Heading 85.44 therefore does not arise. Scrap of PVC compound is treated as waste, parings and scrap of plastics under Heading 39.15 and is exigible, but entitlement to full exemption depends on strict satisfaction of the notification conditions, including proof that the scrap arose from duty-paid inputs. The exemption question requires factual verification and is remitted for fresh consideration. Case-Laws Central Excise Mon, 24 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85258