https://www.taxtmi.com/caselaws?id=81378 The Tribunal held that 'sulphur sludge' arising as waste during manufacturing is not dutiable under Chapter No. 3801.90 of the CET Act, 1985. Relying on precedents, it determined that waste/scrap lacking distinct characteristics of goods is not excisable. The Tribunal distinguished 'sulphur sludge' as waste material, concluding it does not qualify as goods under the Central Excises and Salt Act. Consequently, the duty demand was deemed unjustified, and the appeal was allowed in favor of the appellants, setting aside the original order. en-us Fri, 31 May 1991 00:00:00 +0530 Fri, 24 Jun 2011 12:09:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81378 The Tribunal held that 'sulphur sludge' arising as waste during manufacturing is not dutiable under Chapter No. 3801.90 of the CET Act, 1985. Relying on precedents, it determined that waste/scrap lacking distinct characteristics of goods is not excisable. The Tribunal distinguished 'sulphur sludge' as waste material, concluding it does not qualify as goods under the Central Excises and Salt Act. Consequently, the duty demand was deemed unjustified, and the appeal was allowed in favor of the appellants, setting aside the original order. Case-Laws Central Excise Fri, 31 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81378