https://www.taxtmi.com/caselaws?id=122900 Damaged electric lamp caps arising during manufacture were held to fall within aluminium waste and scrap, because Section XV of the Central Excise Tariff treats as waste and scrap metal goods that are definitely not usable as such due to breakage or other reasons. The material showed the caps were mainly aluminium and not usable as lamp parts merely because of a trader's letter claiming sale to cottage industry. They were therefore classifiable under sub-heading 7602.00, not as electric lamps under sub-heading 8539.00. en-us Thu, 04 Oct 2007 00:00:00 +0530 Tue, 21 Aug 2012 15:35:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122900 Damaged electric lamp caps arising during manufacture were held to fall within aluminium waste and scrap, because Section XV of the Central Excise Tariff treats as waste and scrap metal goods that are definitely not usable as such due to breakage or other reasons. The material showed the caps were mainly aluminium and not usable as lamp parts merely because of a trader's letter claiming sale to cottage industry. They were therefore classifiable under sub-heading 7602.00, not as electric lamps under sub-heading 8539.00. Case-Laws Central Excise Thu, 04 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122900