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Issues: Whether HDPE circular bag waste and HDPE laminated fabric waste were excisable and liable to Central Excise duty.
Analysis: The goods were treated throughout as waste material arising during manufacture. The question of excisability of waste had already been settled by prior decisions holding that waste is not dutiable unless the tariff specifically provides for it. No tariff entry covered HDPE circular bag waste or HDPE laminated fabric waste. In the absence of a specific tariff entry, such waste could not be subjected to Central Excise duty.
Conclusion: The waste was not excisable and could not be charged to Central Excise duty; the finding and demand against the assessee were set aside.
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