https://www.taxtmi.com/caselaws?id=82090 Abrasive grains obtained from crushed and graded grinding wheel scrap were treated as excisable goods because they had a definite market identity, name, character and use, and were sold in graded forms for specific applications. The claim that they were mere non-excisable scrap was rejected since the record showed processing, grading and commercial marketing rather than worthless refuse. Classification under Chapter 25 was denied because Note (2) applies only to products merely washed, crushed, ground or similarly processed without the relevant changes, while these goods involved added binding material and firing. They were held classifiable under sub-heading 3801.90. en-us Mon, 12 Oct 1992 00:00:00 +0530 Fri, 01 Jul 2011 18:09:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82090 Abrasive grains obtained from crushed and graded grinding wheel scrap were treated as excisable goods because they had a definite market identity, name, character and use, and were sold in graded forms for specific applications. The claim that they were mere non-excisable scrap was rejected since the record showed processing, grading and commercial marketing rather than worthless refuse. Classification under Chapter 25 was denied because Note (2) applies only to products merely washed, crushed, ground or similarly processed without the relevant changes, while these goods involved added binding material and firing. They were held classifiable under sub-heading 3801.90. Case-Laws Central Excise Mon, 12 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82090