TaxTMI 
TaxTMI 
2007 (1) TMI 170
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....puts used in the manufacture of Printed Circuit Board are Glass epoxy, Copper Laminated sheet, Tin lead, and Phenolic paper. The waste and scrap was arising during the manufacture of Printed Circuit Boards. The appellants are clearing waste and scrap without payment of duty. The Revenue issued a show cause notice demanding duty by classifying the waste and scrap of Glass epoxy under Heading 7001.10 of Central Excise Tariff, waste and scrap of copper laminated sheet by classifying under Heading 7404.90 of the Tariff and waste and scrap of Phenolic paper under Heading 3915.90 of the Tariff by taking into consideration the predominance of glass, copper etc. in the scrap. 3. The contention of the appellants is that Printed Circuit Boards are c....
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....d scrap of wire and cable regarding which duty demand on the basis of metal contents contained in the scrap, has been settled by the Tribunal in the case of Finolex Cable (supra) and set aside the demand. The Tribunal in this case has held as under :- "4. The submissions made by both the sides have been considered. The issue is whether waste and scrap of electric wires and cables namely jelly filled telecommunication cables is exigible to duty, and if so, its classification under the Central Excise Tariff Act, 1985. The guidelines for determining exigibility of waste and scrap have been laid down in the Delhi High Court's decision in the case of Modi Rubber Ltd. v. U.O.I. - 1987 (29) E.L.T. 502. The High Court observed "By virtue of defini....
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....ribunal in giving that decision was complying with the direction of the Bombay High Court to the Tribunal to decide inter alia "whether item of waste and scrap of wires and cables is excisable? Whether the said item is classifiable under Tariff Item No. 8544 of the Central Excise Tariff". Having found such scrap was not excisable goods, the Tribunal concluded, "the question of their classification under CETA, 1985 does not arise." Having come to such a finding that the scrap of wires and cables was not excisable goods under the Central Excise Tariff Act, 1985, it would logically follow that the same will be the result for considering classification under items other than those under Chapter 85 CETA. In such a view of the matter, the Commiss....