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2017 (7) TMI 155 - CESTAT ALLAHABADWaste and scrap - rejected pieces of insulated wire - It appeared to Revenue that the waste and scrap of Electrical Wires was classifiable under Tariff Item No. 85489000 - classification - Held that: - original authority rightly held that waste and scrap of insulated electrical wires does not fall under Tariff Item No. 85489000 - for subsequent period waste and scrap cannot be classified under Tariff Item No. 85489000 - appeal allowed - decided in favor of appellant.
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