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3. Shri N.P. Dhurundhar, Assistant Manager of the Appellants, submitted that as per Note 6(A) to Section XV of the schedule to the Central Excise Tariff Act, waste and scrap means metal waste and scrap from the manufacture or mechanical working of metals and metal goods definitely not usable as such. The very fact that mislacquering or misprinting did take place had been overlooked by the Collector (Appeals). To convert materials into waste and scrap, it is not necessary that every change ought to be physical either in dimension or structures. The authorities have ignored the fact that they procured plain sheets only and what they disposed off was a waste and scrap in view of the fact that the product disposed off by them was not usable as such. He also showed the plain aluminium sheet, good printed and lacquered sheet and defective sheet after printing and lacquering. He relied upon the Trade Notice No. 57/Bombay-III/Plastics/1990 in which it was clarified that the classification of the defective plastic structure sheets/defective plastic pouches, arising in the course of manufacture of printed sheets of plastic and printed pouches and which are definitely not usuable for the purpose for which they are meant would merit classification as waste, parings and scrap of plastics and in the light of provision of Rule 57-D, varying of credit will not arise. He contended that on similar analogy, the aluminium sheets which got damaged during printing and lacquering should be classified as waste and scrap.