https://www.taxtmi.com/caselaws?id=41222 Aluminium scrap cleared in a jumbled mass could not be treated as electric aluminium wires for excise purposes, because the goods were found on the facts to be scrap and not wires within Item 33B(ii) of the Central Excise Tariff. The attempt to sustain duty by invoking Rules 143 and 149, with reference to Trade Notice No. 185/69, was misplaced because those rules did not fit the factual situation. Reliance on Rule 50 and Rule 10A was also rejected for the same reason. The revision application was allowed and the petitioner's contention was accepted. en-us Thu, 27 Nov 1980 00:00:00 +0530 Mon, 31 May 2010 13:29:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41222 Aluminium scrap cleared in a jumbled mass could not be treated as electric aluminium wires for excise purposes, because the goods were found on the facts to be scrap and not wires within Item 33B(ii) of the Central Excise Tariff. The attempt to sustain duty by invoking Rules 143 and 149, with reference to Trade Notice No. 185/69, was misplaced because those rules did not fit the factual situation. Reliance on Rule 50 and Rule 10A was also rejected for the same reason. The revision application was allowed and the petitioner's contention was accepted. Case-Laws Central Excise Thu, 27 Nov 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41222