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2017 (1) TMI 1309 - AT - Central ExciseBenefit of exemption under serial No.73 of N/N. 6/2002-Central Excise dated 1.3.21002 as amended - import of Druid grade of copper scrap as raw material declared as copper scrap Druid as per ISRI - clearance of PVC granules - Held that: - The respondent have been manufacturing the said items out of scrap/waste generated from copper wire/cable which fall under Chapter 85 (Central Excise Tariff i.e Tariff Headings 85.44/85.46/85.47) of the First Schedule to the Central Excise Tariff Act, 1985 - As per ISRI (Institute of Scrap Recycling Industry, INC, Washington) , it has been explained that copper scrap druid is a waste/scrap material of copper wire/cables having various types of insulations including plastic and therefore, the same falls under Chapter 85 (Tariff Headings 85.44/85.46/85.47) of Central Excise Tariff). If it is so, then there is no discrepancy or anomaly in the impugned order passed by the Commissioner (Appeals) - appeal dismissed - decided against Revenue.
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