Tariff absence defeated excise demand on waste of used fire bricks cleared after manufacture.

Duty could not be demanded on waste of used fire bricks cleared after use in the factory because the bricks had been duty paid on receipt, used in manufacture, and the tariff contained no specific entry covering such waste. In the absence of a tariff classification for waste fire bricks, no excise liability could be fastened on their clearance. The demand was therefore held unsustainable and was set aside.

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Issues: Whether duty could be demanded on waste of used fire bricks cleared after use in the factory when no specific tariff entry covered such waste.

Analysis: The fire bricks were duty paid, received in the factory, used in the manufacture process, and then cleared as waste after use. The decisive consideration was that the Central Excise Tariff contained no entry covering waste of fire bricks. In the absence of a tariff entry, no duty liability could be fastened on the clearance of such waste.

Conclusion: The demand on waste of used fire bricks was not sustainable and was set aside.

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