{"id":159902,"date":"1998-03-18T00:00:00","date_gmt":"1998-03-17T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/indian-aluminium-cables-ltd-vs-collector-of-c-ex-on-18-march-1998"},"modified":"2018-10-11T14:54:59","modified_gmt":"2018-10-11T09:24:59","slug":"indian-aluminium-cables-ltd-vs-collector-of-c-ex-on-18-march-1998","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/indian-aluminium-cables-ltd-vs-collector-of-c-ex-on-18-march-1998","title":{"rendered":"Indian Aluminium Cables Ltd. vs Collector Of C. Ex. on 18 March, 1998"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Indian Aluminium Cables Ltd. vs Collector Of C. Ex. on 18 March, 1998<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1999 (107) ELT 218 Tri Del<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> V.K. Agarwal, Member (T)<\/p>\n<p>1. The issue involved is whether the benefit of exemption in terms of Notification No. 182\/84-C.E., dated 1-8-1984 is available to aluminium scrap manufactured from the wire rod &#8211; coming into existence during the manufacture of conductors. The Assistant Commissioner has denied the benefit of exemption on the ground that scrap is generated at the stage of drawing wire rod into wire.\n<\/p>\n<p>2.   Shri R. Nambirajan, learned Advocate, submits that they are makeing conductors out of wire rod which are classifiable at the relevant time under Heading 76.03 of the Central Excise Act and in making conductors the scrap is generated from the material falling under Heading 76.03 which is covered by Notification No. 182\/84.\n<\/p>\n<p>3.   Shri Nunthuk, learned DR reiterated the points taken by the Assistant Commissioner in the Order-in-Original.\n<\/p>\n<p>4.   We have considered the submissions made by both the sides. Notification No. 182\/84 reads as under :-\n<\/p>\n<p>&#8220;Exemption to aluminium waste and scrap. &#8211; In exercise of the powers conferred by Sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts waste and scrap of aluminium; falling under sub-heading No. 7602.00 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon under Section 3 of the Central Excises &amp; Salt Act, 1944 (1 of 1944):\n<\/p>\n<p>Provided that such waste and scrap, &#8211;\n<\/p>\n<p>(i) are manufactured from goods, falling under the Heading or subheading Nos. 76.01 to 76.09, 76.11 and 8312.11 of the said Schedule on which the duty of excise leviable under the said Section 3 or the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid; or <\/p>\n<p>(ii) arise from goods, falling under any Heading or sub-heading No. of the said Schedule other than the Headings and sub-heading Nos. mentioned in clause (i) manufactured or produced in India.\n<\/p>\n<p>Explanation. &#8211; For the purposes of this notification, all stocks of aluminium and products thereof in the country except such stock as are clearly recognisable as being non-duty paid shall be deemed to be aluminium and products thereof on which duty has already been paid.&#8221;\n<\/p>\n<p>5. It is not in dispute that scrap has arisen from the wire rod and then made into conductors and this is a continuous process of manufacture. It cannot be said that waste and scrap of the aluminium has not been manufactured from the wire rod falling under 76.03 of the Tariff. Accordingly, the benefit of exemption in terms of notification in respect of the aluminium waste and scrap is available to the assessee. The appeal is, therefore, allowed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Indian Aluminium Cables Ltd. vs Collector Of C. Ex. on 18 March, 1998 Equivalent citations: 1999 (107) ELT 218 Tri Del ORDER V.K. Agarwal, Member (T) 1. The issue involved is whether the benefit of exemption in terms of Notification No. 182\/84-C.E., dated 1-8-1984 is available to aluminium [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-159902","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Indian Aluminium Cables Ltd. vs Collector Of C. Ex. on 18 March, 1998 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/indian-aluminium-cables-ltd-vs-collector-of-c-ex-on-18-march-1998\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Indian Aluminium Cables Ltd. vs Collector Of C. Ex. on 18 March, 1998 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/indian-aluminium-cables-ltd-vs-collector-of-c-ex-on-18-march-1998\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"1998-03-17T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2018-10-11T09:24:59+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/indian-aluminium-cables-ltd-vs-collector-of-c-ex-on-18-march-1998#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/indian-aluminium-cables-ltd-vs-collector-of-c-ex-on-18-march-1998\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"Indian Aluminium Cables Ltd. vs Collector Of C. Ex. on 18 March, 1998\",\"datePublished\":\"1998-03-17T18:30:00+00:00\",\"dateModified\":\"2018-10-11T09:24:59+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/indian-aluminium-cables-ltd-vs-collector-of-c-ex-on-18-march-1998\"},\"wordCount\":459,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"Customs, Excise and Gold Tribunal - Delhi\",\"Tribunal\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/indian-aluminium-cables-ltd-vs-collector-of-c-ex-on-18-march-1998#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/indian-aluminium-cables-ltd-vs-collector-of-c-ex-on-18-march-1998\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/indian-aluminium-cables-ltd-vs-collector-of-c-ex-on-18-march-1998\",\"name\":\"Indian Aluminium Cables Ltd. vs Collector Of C. Ex. on 18 March, 1998 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"1998-03-17T18:30:00+00:00\",\"dateModified\":\"2018-10-11T09:24:59+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/indian-aluminium-cables-ltd-vs-collector-of-c-ex-on-18-march-1998#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/indian-aluminium-cables-ltd-vs-collector-of-c-ex-on-18-march-1998\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/indian-aluminium-cables-ltd-vs-collector-of-c-ex-on-18-march-1998#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Indian Aluminium Cables Ltd. vs Collector Of C. Ex. on 18 March, 1998\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"contentUrl\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/LegalindiaCom\\\/\",\"https:\\\/\\\/x.com\\\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\\\/\\\/www.legalindia.com\",\"https:\\\/\\\/x.com\\\/legaliadmin\"],\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/author\\\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Indian Aluminium Cables Ltd. vs Collector Of C. Ex. on 18 March, 1998 - Free Judgements of Supreme Court &amp; High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/indian-aluminium-cables-ltd-vs-collector-of-c-ex-on-18-march-1998","og_locale":"en_US","og_type":"article","og_title":"Indian Aluminium Cables Ltd. vs Collector Of C. Ex. on 18 March, 1998 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/indian-aluminium-cables-ltd-vs-collector-of-c-ex-on-18-march-1998","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"1998-03-17T18:30:00+00:00","article_modified_time":"2018-10-11T09:24:59+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/indian-aluminium-cables-ltd-vs-collector-of-c-ex-on-18-march-1998#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/indian-aluminium-cables-ltd-vs-collector-of-c-ex-on-18-march-1998"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"Indian Aluminium Cables Ltd. vs Collector Of C. Ex. on 18 March, 1998","datePublished":"1998-03-17T18:30:00+00:00","dateModified":"2018-10-11T09:24:59+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/indian-aluminium-cables-ltd-vs-collector-of-c-ex-on-18-march-1998"},"wordCount":459,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["Customs, Excise and Gold Tribunal - Delhi","Tribunal"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/indian-aluminium-cables-ltd-vs-collector-of-c-ex-on-18-march-1998#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/indian-aluminium-cables-ltd-vs-collector-of-c-ex-on-18-march-1998","url":"https:\/\/www.legalindia.com\/judgments\/indian-aluminium-cables-ltd-vs-collector-of-c-ex-on-18-march-1998","name":"Indian Aluminium Cables Ltd. vs Collector Of C. Ex. on 18 March, 1998 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"1998-03-17T18:30:00+00:00","dateModified":"2018-10-11T09:24:59+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/indian-aluminium-cables-ltd-vs-collector-of-c-ex-on-18-march-1998#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/indian-aluminium-cables-ltd-vs-collector-of-c-ex-on-18-march-1998"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/indian-aluminium-cables-ltd-vs-collector-of-c-ex-on-18-march-1998#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"Indian Aluminium Cables Ltd. vs Collector Of C. Ex. on 18 March, 1998"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/159902","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=159902"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/159902\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=159902"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=159902"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=159902"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}