2007 (10) TMI 476

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..... . [Order per : Jyoti Balasundaram, Vice-President]. - The Revenue is aggrieved by the order of lower Appellate Authority who has held that Electric Lamp caps damaged in the course of manufacture fall for classification under sub-heading No. 8539.00 of the Schedule to the Central Excise Tariff Act, 1985 which inter alia covers electric lamps. According to the Revenue, the damaged electric lamp c .....

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..... r of a trader who is not actual user of the goods and therefore his averment that the damaged caps are sold to cottage industry for manufacture of lamps is not sufficient for the purpose of holding that the metal goods in question namely the damaged lamp caps are usable as such. 3. We, therefore, accept the contention of the Revenue that the goods in question are waste and scrap of aluminium .....

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