https://www.taxtmi.com/caselaws?id=92708 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. en-us Mon, 02 Aug 1999 00:00:00 +0530 Fri, 04 Nov 2011 15:06:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92708 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. Case-Laws Central Excise Mon, 02 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92708