https://www.taxtmi.com/caselaws?id=81562 Broken glazed tiles generated in the manufacturing process were treated as non-excisable waste, because they had no specific tariff heading as waste material and did not retain the identity or marketability of prime glazed tiles. The Tribunal held that a mere sale value, including sale by weight or auction, was insufficient to bring such broken tiles within the residuary tariff entry. They were accordingly entitled to treatment as waste matter under Rule 50, and the Department's appeals were rejected. en-us Thu, 10 Oct 1991 00:00:00 +0530 Mon, 27 Jun 2011 15:09:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81562 Broken glazed tiles generated in the manufacturing process were treated as non-excisable waste, because they had no specific tariff heading as waste material and did not retain the identity or marketability of prime glazed tiles. The Tribunal held that a mere sale value, including sale by weight or auction, was insufficient to bring such broken tiles within the residuary tariff entry. They were accordingly entitled to treatment as waste matter under Rule 50, and the Department's appeals were rejected. Case-Laws Central Excise Thu, 10 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81562