1999 (8) TMI 311

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....ndents. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by the Collector of Central Excise, New Delhi, the question relates to the excitability of cut pieces of insulated pieces of wire and cables in jumbled mass form, containing copper, plastic and steel. The department had sought to demand duty on the copper, plastic and steel components of the said pieces of wires and cables. By ....

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....ng but cut pieces of different lengths of wires and cables and they were capable of conducting electricity. In Trade paralance also they were known as wires and cables classifiable under Chapter sub heading 8544. It was therefore, not correct to held that the item is not a classifiable item. Such cut pieces of scrap of cables could be separated into PVC scrap and wire scrap and duty as applicable ....