ORDER
K.S. Venkataramani, Member (T)
1. 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 for the revenue, we find that the matter stands settled by the recent orders of the Tribunal in the case of the very same appellants. In its decision reported in 1995 (9) RLT 19, the Tribunal had held that waste and scrap of wires and cables are not excisable goods and the question of their classification under CETA, 1985 does not arise. This decision of the Tribunal was followed by another decision in the case of Collector of Central Excise, New Delhi v. Hitech Cable & Paramount Cable Corpn. – 1996 (13) RLT 119. Appeals against both these decisions of the Tribunal have since been dismissed by the Supreme Court, one of them is reported in 1996 (87) E.L.T. A131. Yet another decision of the Tribunal was also on the same line holding 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, both the appeals are allowed.