https://www.taxtmi.com/caselaws?id=83986 Rubber scrap obtained by cutting defective tubes was not treated as excisable goods because it was not shown to be a new commercially distinct commodity with its own character, use and name. Mere market value or suitability as raw material in rubber reclaim industries did not make it identifiable as goods. Following the view that waste or scrap arising in manufacture is not goods unless the scrap itself is manufactured, the scrap was held not liable to duty and not classifiable under Item 68 of the erstwhile Central Excise Tariff. en-us Mon, 16 Jan 1995 00:00:00 +0530 Tue, 19 Jul 2011 11:15:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83986 Rubber scrap obtained by cutting defective tubes was not treated as excisable goods because it was not shown to be a new commercially distinct commodity with its own character, use and name. Mere market value or suitability as raw material in rubber reclaim industries did not make it identifiable as goods. Following the view that waste or scrap arising in manufacture is not goods unless the scrap itself is manufactured, the scrap was held not liable to duty and not classifiable under Item 68 of the erstwhile Central Excise Tariff. Case-Laws Central Excise Mon, 16 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83986