https://www.taxtmi.com/caselaws?id=73816 The Tribunal overturned the Collector of Central Excise's decision to impose duty on waste pickle liquor generated during the manufacturing process of steel pipes and tubes by M/s. Indian Tube Co. Ltd. The Tribunal ruled that the waste pickle liquor, being a non-marketable waste product without utility after the pickling process, was not dutiable under Item 68 CET. The appeal was allowed, setting aside the duty imposition and penalties, highlighting the importance of distinguishing between waste products and valuable by-products for excisability. en-us Wed, 10 Aug 1988 00:00:00 +0530 Fri, 03 Jun 2011 17:17:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73816 The Tribunal overturned the Collector of Central Excise's decision to impose duty on waste pickle liquor generated during the manufacturing process of steel pipes and tubes by M/s. Indian Tube Co. Ltd. The Tribunal ruled that the waste pickle liquor, being a non-marketable waste product without utility after the pickling process, was not dutiable under Item 68 CET. The appeal was allowed, setting aside the duty imposition and penalties, highlighting the importance of distinguishing between waste products and valuable by-products for excisability. Case-Laws Central Excise Wed, 10 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73816