https://www.taxtmi.com/caselaws?id=463824 Waste and scrap of PVC insulated wires and copper wires generated as end cuttings during manufacture of integrated automobile wire harness sets was held not to constitute manufacture for central excise purposes. Because the scrap arose incidentally from inputs used in production, and not from any separate manufacturing process, it was not chargeable to central excise duty. The Department's classification under Chapter 7404 was also rejected on the facts, since tariff classification alone could not make non-excisable scrap dutiable. The demand was therefore unsustainable. en-us Wed, 04 Dec 2024 00:00:00 +0530 Thu, 18 Sep 2025 08:30:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463824 Waste and scrap of PVC insulated wires and copper wires generated as end cuttings during manufacture of integrated automobile wire harness sets was held not to constitute manufacture for central excise purposes. Because the scrap arose incidentally from inputs used in production, and not from any separate manufacturing process, it was not chargeable to central excise duty. The Department's classification under Chapter 7404 was also rejected on the facts, since tariff classification alone could not make non-excisable scrap dutiable. The demand was therefore unsustainable. Case-Laws Central Excise Wed, 04 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463824