2008 (2) TMI 62

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....yan, Member (T)]1. This is an appeal against the order of the Commissioner (Appeals) No. RKS/66 & 67/VAPI/2003, dated 3-11-2003. 2. Heard both sides. 3. The relevant facts, in brief, are as follows :-  (a) The appellant are manufacturers of laboratory instruments and equipments out of duty paid metals such as CRCA, Aluminium and Brass sheets. It was noticed that during the period fro....

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....mits that they are not manufacturer of the waste and scrap. The waste arose during the manufacturing process and the same were collected during the sweeping of the floor of the manufacturing site. Such sweeping waste in the form of dust with small particles of metals were sold as scrap. The scrap has not been identified and segregated by any test and therefore, charging of duty was incorrect. The ....