https://www.taxtmi.com/caselaws?id=81618 HDPE bag and fabric waste was treated as non-excisable because waste becomes liable to excise only when specifically covered by the tariff. As no tariff entry covered the waste material in question, it could not be regarded as excisable goods, and the confiscation and penalties based on that premise could not stand. The fact that the goods had been exported after provisional release did not change their character for excise purposes. en-us Tue, 31 Oct 1989 00:00:00 +0530 Mon, 27 Jun 2011 17:38:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81618 HDPE bag and fabric waste was treated as non-excisable because waste becomes liable to excise only when specifically covered by the tariff. As no tariff entry covered the waste material in question, it could not be regarded as excisable goods, and the confiscation and penalties based on that premise could not stand. The fact that the goods had been exported after provisional release did not change their character for excise purposes. Case-Laws Central Excise Tue, 31 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81618