TMI Blog1995 (12) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : S.K. Bhatnagar, Vice President]. This is an appeal filed by the department against the order of Collector (Appeals), New Delhi dated 4-5-1994. 2. Ld. DR stated that the dispute relates to the excisability of short length wires etc. claimed as waste and scrap of insulated wires and cables by the Respondent. A waste is either a waste of cable or waste of PVC or a combination ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudicating authority to decide the classification and duty liability in the light of Board s instructions. 4. The Ld. Counsel stated that the issue in dispute has not been stated correctly by the Ld. D.R. The case only relates to waste and scrap, and not to wires or cables of short length, capable of other uses . 5. In fact what the Respondents are manufacturing are insulated cables in accor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are not to be confused with scraps of cables.The scrap is not marketable as cables and only includes unserviceable/ defective pieces. The present case is only about waste and scrap. 8. We have considered the above submissions. We observe that the Ld. Counsel is correct in pointing out that issue relating excisability of waste and scrap is already covered by the Tribunal s order in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n-excisable). 12. In the present case however, the show cause notice refers only to waste and scraps of wires and cables generated during the course of manufacture of wires and cables and the impugned orders also relate only to scrap and waste of wires and cables. Therefore, following the ratio of the Tribanal s orders in the case of Finolex Cables, we reject the department s appeal. - - TaxT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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