Excisability of refractory waste and scrap fails where no specific tariff classification under Chapter 69 is established.

Waste and scrap of refractory material was considered not excisable because duty can be levied only when the goods are properly classifiable under a specific tariff entry. A broad reference to Chapter 69 was found insufficient, as the material was not shown to fall under any particular sub-heading of that chapter. On that reasoning, the levy of duty was set aside and the assessee succeeded.

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Issues: Whether waste and scrap of refractory material is excisable and liable to duty under Chapter 69.

Analysis: Duty can be levied only when the goods are properly classifiable under a specific tariff entry. The waste and scrap of refractory material was not shown to fall under any particular sub-heading of Chapter 69, and a broad reference to the chapter was insufficient to sustain the levy.

Conclusion: The item was held not excisable and the levy of duty was set aside in favour of the assessee.

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