https://www.taxtmi.com/caselaws?id=101823 End cuttings of wires and cables were not classifiable under Heading 74.04 as copper waste and scrap because no material showed them to be marketable unserviceable copper waste and scrap. The record indicated that the goods arose as waste and scrap in the manufacture of insulated wires and cables, and earlier decisions had already treated such wire and cable waste as not excisable. Classification could not rest on metal content alone, even where copper predominated by weight under Note 5 to Section XV. The settled position therefore excluded these end cuttings from excise duty as non-excisable goods. en-us Tue, 14 May 2002 00:00:00 +0530 Sat, 11 Feb 2012 12:24:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101823 End cuttings of wires and cables were not classifiable under Heading 74.04 as copper waste and scrap because no material showed them to be marketable unserviceable copper waste and scrap. The record indicated that the goods arose as waste and scrap in the manufacture of insulated wires and cables, and earlier decisions had already treated such wire and cable waste as not excisable. Classification could not rest on metal content alone, even where copper predominated by weight under Note 5 to Section XV. The settled position therefore excluded these end cuttings from excise duty as non-excisable goods. Case-Laws Central Excise Tue, 14 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101823