https://www.taxtmi.com/caselaws?id=345043 Waste and scrap of insulated electrical wire generated during manufacture of wiring harness was not classifiable under Tariff Item 85489000, because an earlier final finding had already excluded it from that heading and the Revenue had not challenged that determination. The later explanation to Section 2(d) of the Central Excise Act, 1944 was confined to marketability of waste and scrap and did not change the tariff classification analysis. As the product did not independently fit the residuary heading invoked by the Revenue, the excise demand could not be sustained, and the associated penalties and interest were held unsustainable. en-us Mon, 05 Jun 2017 00:00:00 +0530 Thu, 28 Dec 2017 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345043 Waste and scrap of insulated electrical wire generated during manufacture of wiring harness was not classifiable under Tariff Item 85489000, because an earlier final finding had already excluded it from that heading and the Revenue had not challenged that determination. The later explanation to Section 2(d) of the Central Excise Act, 1944 was confined to marketability of waste and scrap and did not change the tariff classification analysis. As the product did not independently fit the residuary heading invoked by the Revenue, the excise demand could not be sustained, and the associated penalties and interest were held unsustainable. Case-Laws Central Excise Mon, 05 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345043