https://www.taxtmi.com/caselaws?id=87181 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. en-us Thu, 19 Jun 1997 00:00:00 +0530 Sat, 03 Sep 2011 12:44:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87181 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. Case-Laws Central Excise Thu, 19 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87181