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2001 (6) TMI 390
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....Appellant. Shri B.K. Choubey, DR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - The appellant use glass bottles in their product-aerated waters. During the processing breakage of bottles occurs. The resultant scrap was cleared on private documents without payment of duty. After issue of the show cause notice and after hearing the assessees, the Assistant Collector held th....
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....ing was not attracted. This argument is interesting. But then the classification under a particular heading cannot be governed by the area in which it occurs. Scrap may occur anywhere but would be classifiable under Heading 7001. 5. But the case law before us does not support this logical conclusion. The Calcutta High Court was considering the dutiability of broken glass arising in the pro....
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....of excise duty upon such waste materials or items by drawing the analogy within the meaning of 'other glass'. As we observed above a thought had emerged that heading 7001, would be attracted where the scrap occurs in the factory of manufacture of glass and not elsewhere. But in this case the Court held that even in the factory of manufacture of glass, such scrap cannot be called as item "manufa....
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....ext of the old tariff. We find that the extract made above deals with the basic issue of manufacture and the effect thereof is not reduced merely by the changes in the structure of the tariff. 8. The Calcutta High Court Judgment has been followed in a number of cases by the Tribunal. The identical case is that reported in [1996 (13) RLT 745 (CEGAT-A)]. In that case the assessees were manuf....