A.J.F. D'Souza, Member (T)

1. The revision application dated 1st September, 1981, under Section 36 of the Central Excises and Salt Act, 1944, against Order-in-Appeal passed by the Appellate Collector of Customs and Central Excise, Madras, has been transferred to the Tribunal by the Government of India for disposal as an Appeal in terms of Section 35P(2) of the said Act.

2. The appellants import tungsten wire and molybdenum wire of a higher micron size and draw them to finer sizes, which are supplied as such, as also transferred to their own coiling plant, for being converted into filaments. While drawing the wire, it breaks into pieces which are collected periodically and disposed of as scrap. The appellants say that by a mistake of law they filed a classification list dated 6th September, 1979, classifying these broken pieces as a commodity falling under T.I. 68, CET. On 12th November, 1979, a refund claim was filed as the duty paid from 22-12-1977 to 18-7-1979 was not warranted under law. The Assistant Collector, by his order dated 19-8-1980, held that scrap is necessarily something detached and the conclusion is that it should retain all the characteristics of the original pr