9911796707
TMI Blog1999 (9) TMI 477X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondents. [Order per : Justice K. Sreedharan, President]. - Common issue arises for decision in these appeals. So, we are disposing of these appeals by this judgment. 2. The issue is whether scrap rubberised bead wire and bead wire rings removed from cut tyres are to be classified under heading 40.04 or heading 72.04 of the Central Excise Tariff. In the manufacture of tyres, be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rised bead wires are used are cut in round and taken out of the tyre. Such bead wire rings taken out of the cut tyres are also scrap. If the above mentioned two categories of scrap are obtained in the process of manufacturing rubber products, they must come under the heading 40.04. In case if they are treated as scrap from manufacture or mechanical working of metal and metal goods, then they will ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... definitely not usable as such, are waste and scrap falling under that chapter. 5. It is common case that the appellants are manufacturers of tyres, a rubber product. Any waste obtained in the process of the manufacture of rubber product in the ordinary parlance can be considered as rubber waste or scrap. Even though, the stainless steel wires are used, coated with rubber, they are so done in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no circumstance be termed as manufacture or mechanical working of metal and metal goods, bead wire ring can only fall under sub-heading No. 40.04. Contrary view taken by the appellate authority in the case of scrap rubberised bead wire and bead wire rings removed from cut tyres are not correct and we reverse the same. We hold that they are scrap falling under sub-heading 40.04 of the Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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