https://www.taxtmi.com/caselaws?id=82976 Broken glazed tiles were treated as commercially and functionally distinct from prime glazed tiles, and their mere sale as broken material did not create a separate excisable commodity. In the absence of a specific tariff heading for broken glazed tiles as waste, they could not be equated with glazed tiles or placed under the residuary entry of Item 68 of the Central Excise Tariff. On that basis, broken glazed tiles were held not to be excisable goods and not classifiable under Item 68, and the departmental appeal was rejected in favour of the assessee. en-us Wed, 03 Feb 1993 00:00:00 +0530 Fri, 08 Jul 2011 17:11:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82976 Broken glazed tiles were treated as commercially and functionally distinct from prime glazed tiles, and their mere sale as broken material did not create a separate excisable commodity. In the absence of a specific tariff heading for broken glazed tiles as waste, they could not be equated with glazed tiles or placed under the residuary entry of Item 68 of the Central Excise Tariff. On that basis, broken glazed tiles were held not to be excisable goods and not classifiable under Item 68, and the departmental appeal was rejected in favour of the assessee. Case-Laws Central Excise Wed, 03 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82976