TMI Blog2016 (11) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... id has no market and the product is not marketable. Band-Aid falls under chapter 30, hence any scrap that arises during the course of manufacturing of final product needs to be classified which in the case in hand, should be under chapter 30; there is no tariff heading for classifying the scrap arising during the course of Manufacturing of Chapter 30, hence in the absence of any classification of the product, demand of the duty is unsustainable - Appeal allowed. - E/1740/05 - A/90559/16/EB - Dated:- 25-8-2016 - Mr. M.V. Ravindran, Member (Judicial) and Mr. C.J. Mathew, Member (Technical) For Appellant : Shri Rohan Shah, Advocate with Shri J.H. Motwani, Advocate Shri Anay B and Ms. Tejus Golecha, C.A. For Respondent : Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... procedures of Rule 21 Central Excise Rules 2002 for remission of duty. 5. Learned Counsel, after drawing our attention to the facts of the case and also Rule 21 of Central Excise Rules 2002 submit that the Rule 21 is not applicable in the case in hand as these shredded waste of Band-Aid is not an excisable goods liable to Excise duty hence there was no question of seeking any remission. He would submit that undisputedly Band-Aid falls under chapter 30 and the shredded waste of such products needs to be classified and there is no heading of waste in chapter 30, hence in the absence of specific tariff entry, the shredded waste of Band-Aid is not excisable as per the provisions of the Central Excise act, 1944. For this preposition he rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h by both sides. 8. In our view, both the lower authorities have erred in appreciating the correct position of the law in the case in hand. It is undisputed that the product Band-Aid is falling under chapter 30. As per the provisions of the drugs and cosmetics Act, every product which is a P or P medicament, needs to be checked for the quality of the goods to be declared as fit to be used for consumption by human being. In pursuance to such provisions, the Band-Aid are tested in laboratory for acceptability. During the course of such testing, some quantity of band air are rejected and held to be unmarketable. As per the provisions of Drugs Cosmetics Act, such rejected Band-Aid cannot be marketed and needs to be disposed of by shr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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