TaxTMI 
TaxTMI 
1999 (1) TMI 142
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....er per : Lajja Ram, Member (T)]. - In this appeal filed by M/s. Rama Trading Co., the issue for our consideration is whether the imported scrap tungsten defective filaments were classifiable as waste and scrap under sub-heading No. 8101.91 of the Customs Tariff as contended by the importers or they were classifiable under sub-heading No. 8101.99 of the Customs Tariff as decided by the Revenue. ....
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....goods imported were usable after further reprocessing and cutting. 4. The appellants had claimed assessment under sub-heading No. 8101.91 of the Customs Tariff which covers waste and scrap. The waste and scrap has been defined in Section Note 6 under Section XV of the Customs Tariff as under: "Waste and Scrap : Metal waste and scrap from the manufacture or mechanical working of metals, and ....
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.... has been further explained that the miniature bulbs manufacturers do not require standard size or regular filaments and that the filaments after segregation were usable by the manufacturers of miniature bulbs. Ld. Counsel has further explained that if any quantity was left after segregation and if such quantity was not usable in the manufacture of miniature bulb, then such residue could not be pu....