Broken glazed tiles not excisable under residuary tariff entry where no specific classification for waste was available.

Broken glazed tiles were treated as commercially and functionally distinct from prime glazed tiles, and their mere sale as broken material did not create a separate excisable commodity. In the absence of a specific tariff heading for broken glazed tiles as waste, they could not be equated with glazed tiles or placed under the residuary entry of Item 68 of the Central Excise Tariff. On that basis, broken glazed tiles were held not to be excisable goods and not classifiable under Item 68, and the departmental appeal was rejected in favour of the assessee.

---

---

Issues: Whether broken glazed tiles were excisable goods and could be brought under the residuary entry of Item 68 of the Central Excise Tariff.

Analysis: The Tribunal followed its earlier decision in the same dispute and reiterated that broken glazed tiles were commercially and functionally distinct from prime glazed tiles. Their sale as broken tiles did not make them a separate excisable commodity answerable to the residuary item merely because they could fetch some value. In the absence of any specific tariff heading for broken glazed tiles as waste, they could not be equated with glazed tiles or placed under the residuary entry.

Conclusion: Broken glazed tiles were not excisable goods and were not classifiable under Item 68 of the Central Excise Tariff. The departmental appeal was therefore rejected, in favour of the assessee.

---