1997 (6) TMI 191

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..... ent. [Order per : K.S. Venkataramani, Member (T)]. The issue in these two appeals is identical, whether the waste and scrap of wires and cables are excisable goods and if so whether it is classifiable under Chapter 85 of Central Excise Tariff Act or under Chapter 74 as waste of copper. 2. On hearing Shri B.N. Rangawani the ld. Consultant for the appellants and Shri S.V. Singh, ld. DR f .....

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..... olding that the scrap of wires and cables are not excisable goods in the case of the very same appellants in Order No. 3455/96-WRB, dated 30-10-1996. However, the Tribunal observed that marketable short length of cables are not to be confused with the cable waste while applying the decision. The ratio of the above decisions would apply to the facts of the present appeals and following the same, bo .....

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