https://www.taxtmi.com/caselaws?id=31651 Waste and scrap arising from the manufacture of printed circuit boards was held not excisable where the Central Excise Tariff contained no specific entry for such scrap. Classification by predominance of glass, copper or other constituent material was rejected because duty cannot be levied merely on the basis of metal content in the absence of a tariff provision covering the relevant waste and scrap. The Tribunal followed its earlier view on waste and scrap of wires and cables and set aside the demand in favour of the assessee. en-us Mon, 22 Jan 2007 00:00:00 +0530 Fri, 28 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31651 Waste and scrap arising from the manufacture of printed circuit boards was held not excisable where the Central Excise Tariff contained no specific entry for such scrap. Classification by predominance of glass, copper or other constituent material was rejected because duty cannot be levied merely on the basis of metal content in the absence of a tariff provision covering the relevant waste and scrap. The Tribunal followed its earlier view on waste and scrap of wires and cables and set aside the demand in favour of the assessee. Case-Laws Central Excise Mon, 22 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31651