TMI Blog1989 (10) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... bleaching earth or a waste material. The lower authorities have held that the material is capable of being sold and is actually sold by the appellants and hence it satisfies the test of goods and is chargeable to duty under residuary Tariff Item 68. 2. We have heard Shri Vipin Garg for the appellants and Shri A.S. Sunder Rajan for the respondent. Shri Garg has argued that spent bleaching earth is a waste material arising in the course of manufacturing vegetable product and hence no Central Excise duty was payable on this waste material. In support of this argument, he has relied on the judgment of Delhi High Court in the case of Modi Rubber Ltd. v. Union of India, reported in 1987 (29) E.L.T. 502 (Del.) =1987 (12) ECR 850 (Delhi) and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Engg. Works, the Hon ble Supreme Court was examining the question of levying additional duty of customs on brass scrap. Copper waste and scrap was specifically mentioned against Heading 74.01/02 of the Customs Tariff Act, 1975. Similarly, Copper waste and scrap was classifiable under Item 26A(1) (1b) of the First Schedule to the Central Excises Salt Act. The Hon ble Supreme Court held that brass scrap was covered by the aforesaid entries. In this connection, the gist of findings of Hon ble Supreme Court made in paragraphs 26, 27, 28, 29, 30 37 of the judgment is as follows :- Since copper gives its essential character to brass, the brass scrap has to be classified as copper waste and scrap" within the meaning of Heading No. 74.01/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the Hon ble Supreme Court is not applicable to the present case. 4. The learned advocate has relied on three judgments in support of his argument that the appellants spent bleaching earth was not liable to excise duty. In the case of Modi Rubber Ltd., reported in 1987 (29) E.L.T. 502 (Del.) = 1987 (12) ECR 850 (Delhi), the Hon ble Delhi High Court has held that waste and scrap arising in the course of manufacture of tyres, tubes, flaps and other rubber products are not manufactured products since waste and scrap are not intentionally manufactured, but have arisen in the course of manufacture of tyres, tubes etc. In the case of M/s. Kusum Products Ltd. reported in 1988 (33) E.L.T. 639 (Tri.) = 1988 (14) ECR 688, this Tribunal has hel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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