2005 (9) TMI 396

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....ent. [Order per : P.G. Chacko, Member (J)]. - The appellants were engaged in the manufacture of "paper tubes" and "cones" falling under Chapter 48 of the Schedule to the CETA 1985. During the course of such manufacture, waste paper emerged, which was cleared without payment of duty during the period 16-3-1995 to 31-10-1995. The department raised a demand of duty on such waste and scrap of paper....

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.... find that, on a similar set of facts, this Tribunal held that small pieces of paper and paperboard, generated in the process of manufacture of match boxes, were not to be treated as any product different from the original paper and paperboard used as input for the manufacture. It was held that charging of duty on such small pieces of paper and paperboard, otherwise called "waste and scrap", was t....