https://www.taxtmi.com/caselaws?id=53795 Burnt copper wire scrap was held not chargeable to duty under Rule 57-S(2)(c) because it did not fall under any tariff heading and was not the result of a process of manufacture. As the statutory conditions for taxing waste and scrap were not met, the duty demand was found unsustainable. The order dropping the demand was upheld, and the Revenue's appeal was dismissed. en-us Mon, 03 Jan 2005 00:00:00 +0530 Fri, 15 Oct 2010 12:19:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53795 Burnt copper wire scrap was held not chargeable to duty under Rule 57-S(2)(c) because it did not fall under any tariff heading and was not the result of a process of manufacture. As the statutory conditions for taxing waste and scrap were not met, the duty demand was found unsustainable. The order dropping the demand was upheld, and the Revenue's appeal was dismissed. Case-Laws Central Excise Mon, 03 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53795