HINDUSTAN ZINC LIMITED Vs. CCE

JUDGEMENT

(1.) THIS is an appeal against order of the Commissioner (Appeals) No. 395(HKS)CE/JP -II/2007 dated 27.07.2007.

(2.) HEARD both sides.

(3.) 1. Learned Advocate submits that waste and scrap is not manufactured by them. According to note 8 of Section XV of the Central Excise Tariff Act, 1985, Metal waste and Scrap which arise from the manufacture or mechanical working of metals, and metal goods definitely not usable only can be considered as scrap attracting excise duty. The waste and scrap cleared by them are not arising out of manufacture and they are not mentioned in the Central Excise Tariff and, therefore, no duty is leviable.