2007 (7) TMI 163

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....Chittaranjan Satapathy, Member (T)] - Heard both sides in respect of Appeal No. 457/2004 listed today and a similar Appeal No. 273/2005 with the consent of both sides The first appeal has been filed by the Jurisdictional Commissioner since the Lower Appellate Authority has set aside the demand of Rs 38,165/ The second appeal has been filed by the Appellants M/s ITC Ltd since another Lower Appellat....

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....h waste arises from miscellaneous goods falling under different tariff items and is not homogeneous, has no market value and the combined sweeping cannot be considered as a manufactured product. 3. The ld. Sr. Advocate appearing for the Appellants also states that the Board's Circular dated 28-11-97 relates to waste paper whereas the waste product arising in the course of manufacturing cigarett....