https://www.taxtmi.com/caselaws?id=82221 The Tribunal held that broken glazed tiles are not excisable to duty, emphasizing their classification as waste material distinct from prime quality tiles. The ruling highlighted the differences in value and marketability between broken and intact tiles, concluding that the disposal of broken glazed tiles as waste material does not attract excise duty. Relying on previous tribunal decisions, the Tribunal allowed the appeal, providing relief to the appellants by confirming that broken glazed tiles are not dutiable goods. en-us Wed, 08 Jan 1992 00:00:00 +0530 Sat, 02 Jul 2011 17:27:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82221 The Tribunal held that broken glazed tiles are not excisable to duty, emphasizing their classification as waste material distinct from prime quality tiles. The ruling highlighted the differences in value and marketability between broken and intact tiles, concluding that the disposal of broken glazed tiles as waste material does not attract excise duty. Relying on previous tribunal decisions, the Tribunal allowed the appeal, providing relief to the appellants by confirming that broken glazed tiles are not dutiable goods. Case-Laws Central Excise Wed, 08 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82221