TaxTMI 
TaxTMI 
1996 (10) TMI 314
X X X X Extracts X X X X
X X X X Extracts X X X X
....The jurisdictional Assistant Commissioner of Central Excise, Pune Division I by his order dated 28-3-1995 held that waste and scrap of these wires is classifiable under sub-heading 8544.00 of the Central Excise Tariff Act, 1985 as wires and cables and confirmed the duty demand of Rs. 1,41,05,507.37. The Assistant Commissioner held that the waste and scrap are bought and sold, they have emerged as a result of a manufacturing process and are classifiable under Chapter 85 of CETA along with full JFTC cables or on the basis of the pre-dominant metal contained in the cable (copper or aluminium) under Chapter 74 or 76. The Assistant Commissioner in his order adopted classification under sub-heading 8544.00 of the CETA. The Commissioner (Appeals) ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....on of the Department for classification of the scrap based on copper/aluminium content under relevant tariff item for the scrap of waste thereof. But it was pointed out that the Tribunal has noted the contention and had found that the goods are not excisable goods and hence the question of their classification under CETA would not arise. Ld. Consultant urged that judicial propriety demands that the order passed by appellate forum be followed and implemented and cited the Supreme Court decision in Union of India v. Kamalakshi Finance Corporation - 1995 (55) E.L.T. 433 in this regard. It was further submitted that the Tribunal decision above in their case has been followed by the Tribunal in the case of Hitech Cable & Paramount Cable Corporat....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ss of manufacture, certain waste is generated or comes into existence and certain goods can be found unfit for consumption or for marketing. Waste is generated in relation to the manufacture of man-made fibres. In Tariff Item No. 18, an entry has been provided by giving the description of the goods as IV "Non cellulosic waste, all sorts" on which a rate of duty has been prescribed. An explanation is given that this item includes only wastes arising in, or in relation to, the manufacture of man-made fibres (other than mineral fibres) and man-made filament yarns. Under Tariff Item 15A, the description of the goods is "Artificial or synthetic resins and plastic materials; and other materials and articles specified them". The "waste and scrap" ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e and scrap of wires and cables would be classifiable as waste and scrap on the basis of metal conductors therein, and the Tribunal findings would cover such contention also, as noted above. 5. Moreover, classification for assessment purposes is on the basis of the form in which the goods are presented for assessment. The Tribunal's order (supra) shows that the scrap of cables constituted of unserviceable pieces in the form of a mass of metal and insulating material, and, in that form the goods do not answer the description of scrap under Chapter 74 or 76 CETA. In the present case also it is in similar form. This aspect was noted in the Tribunal decision in the case of 1996 (86) E.L.T. 88 (Tribunal) = 1996 (13) RLT 119 - C.C.E. v. H....