1999 (8) TMI 311 - AT - Central Excise

Summary

The appellate tribunal in New Delhi addressed the excitability of cut pieces of insulated wire and cables containing copper, plastic, and steel. The duty demand on these components was contested, with the Collector (Appeals) ruling that the jumbled mass should be considered waste and scrap, not excisable goods. The tribunal upheld this decision based on a previous ruling involving similar circumstances.