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1. A different commodity in the form of scrap.
2. It should be classified under Central Excise Tariff Act, 1985.
3. Such scrap is marketable.

(c) The Appellate Authority has held that copper wire scrap with various types of insulation is covered by "ISRI Code word DRUID" and hence, these are covered under heading 7404 00 12 and liable to excise duty. In their case, scrap which emerges are insulated copper wires of less than 12 inch length.

(d) The Hon‟ble Supreme Court in the case of Commissioner Vs. CMI Ltd.- 2003 (152) ELT A106 (S.C) has upheld the order No. 191/2002-B dated 14.05.2002 of the Tribunal reported in 2002 (143) ELT 2009 (Tri-Del.). In this order, the Tribunal has held that end cuttings of PVC wires and copper wire are non excisable goods.

 Apex Electricals Pvt. Ltd. Vs. UOI -1992 (61) ELT 413 (Guj. HC)  Unique Resin Industries Vs. CCE-1995 (75) ELT 861 (T) For penalty, he argued that there is no positive action on the part of the appellant nor have they suppressed any facts from the department, therefore penalty is also not imposable on them.

4. Learned AR on the other hand, drawn the attention of the bench on various paras of the OIO to press that entry 7404 covering various types of copper wire scrap also covers various scraps of PVC insulated wires as "ISRI Code word DRUID" covered under CTH 74040012. He also highlighted that such scrap is sold in the price range of Rs. 240 to 260 per Kgs to different buyers on regular basis. This waste is also known by separate item code in the domestic and international market. Therefore, it is excisable in terms of Section 2 (d) of the Central Excise Act, 1944. He also justified invocation of extended period on the ground that the appellant has not declared clearances of „waste of PVC copper wire‟ in their Daily Stock Account and ER- 1 return. He therefore prayed to uphold the orders of the appellate authority and rejecting the appeal. He relied on the decision of Hon‟ble Apex Court in the case of union of India Vs. Delhi Cloth and General Mills Co. Ltd -1977 ELT (J199) regarding excisability of a product. On Limitation, he relied on the following cases:-