CESTAT: End cuts and Trimmings arising in course of glass manufacture are classifiable as “Waste and scrap of glasses” under Heading No. 7001 00 90

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Facts: The assessee was engaged in the manufacture of Stitch Bonded Fabrics of Glass from glass roving. It claimed that the trimmings and end cuts arising during the course of manufacture of the above product did not fall in any of the entry in the Central Excise Tariff Act. The Adjudicating Authority held that the trimmings and end cuts arising during the course of manufacture of Stitch Bonded Fabrics of Glass would fall under Heading No. 7001 00 90 and confirmed the demand.

HELD: From the Tariff Heading No. 7001, it can be seen that waste and scrap of glass is covered under Tariff Heading No. 7001 and the nature of scrap in the assessee’s case since does not fall under Heading Nos. 7001 00 10 and 7001 00 20 will fall under Heading No. 7001 00 90 as other waste and scrap of glass. There is no dispute that  trimmings and end cut is waste and scrap and technical/chemical characteristics of the material content is undisputedly glass. Therefore, the goods, i.e., trimmings and end cuts arising during the course of manufacture of Stitch Bonded Fabrics of Glass is correctly classifiable as waste and scrap of glass under Heading No. 7001 00 90. 

Citation: [2018] 94 taxmann.com 442 (Mumbai – CESTAT)