https://www.taxtmi.com/caselaws?id=80278 HDPE circular bag waste and HDPE laminated fabric waste, treated as manufacturing waste, were held not excisable because waste is not dutiable unless the tariff specifically covers it. No tariff entry covered these materials, so Central Excise duty could not be levied and the demand against the assessee was set aside. en-us Tue, 31 Oct 1989 00:00:00 +0530 Wed, 15 Jun 2011 17:39:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80278 HDPE circular bag waste and HDPE laminated fabric waste, treated as manufacturing waste, were held not excisable because waste is not dutiable unless the tariff specifically covers it. No tariff entry covered these materials, so Central Excise duty could not be levied and the demand against the assessee was set aside. Case-Laws Income Tax Tue, 31 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80278