TMI Blog1995 (11) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... additional duty is leviable on the imported goods. This claim has been rejected by the Asstt. Collector. On appeal filed by the party, the Collector (Appeals) has accepted the contentions of the party while allowing the appeal. The main plea put forth by the appellants before the Collector (Appeals) is that these types of scraps are not manufactured articles and therefore did not come within the purview of the Central Excise duty. It was also explained by them that persons who are gathering, sorting and grading worn out used materials such as these do not require Central Excise Licence and their product cannot attract Central Excise duty. 3. Shri G.D. Sharma, ld. JDR appearing for the Revenue while explaining the scope of Section 3 with r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufactured as a result of transformation which means that the resultant product emerges from a raw material into an intermediate or finished product . This finding at page 4 of the impugned order is relevant and the same is reproduced under : In the present case, goods namely brass waste/scrap are mere collections of used, worn-out, obsolete and scrap items. Thus they cannot be held as goods manufactured as a result of transformation which means that the resultant product emerges from a raw material into an intermediate or finished product. Further there is no deliberate effort resulting in generation of these scrap by way of treatment of labour, capital or manipulation. Though such `scrap have a distinct name, character and commercial u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h goods can and do come into existence as `waste articles or `rejected articles during the process of manufacturing that class of article. In the instant case it is clear from the facts and findings by the Collector (Appeals ) that the waste/scraps cannot be held as goods since they were not manufactured as a result of transformation and it was not a resultant product emergent from the raw material into an intermediate or finished product. In view of these findings, we hold that the scope of entry would be limited to such waste and scrap which arises out of part of manufacture of prime product as it was rightly observed by the Collector (Appeals) in his order and since we do not find any infirmity in the impugned order, we uphold the impu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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