https://www.taxtmi.com/caselaws?id=85265 The appeal was dismissed, upholding the order-in-appeal passed by the Collector (Appeals), Customs House, Madras. The court found that the brass waste/scrap did not qualify as manufactured articles subject to Central Excise duty. It was determined that the waste/scrap did not undergo a transformation process and did not meet the criteria of 'manufacture' for the levy of additional duty. The judgment emphasized that waste/scrap must arise from the manufacture of the prime product to be subject to the levy of additional duty, which was not the case in this situation. en-us Thu, 09 Nov 1995 00:00:00 +0530 Wed, 03 Aug 2011 18:03:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85265 The appeal was dismissed, upholding the order-in-appeal passed by the Collector (Appeals), Customs House, Madras. The court found that the brass waste/scrap did not qualify as manufactured articles subject to Central Excise duty. It was determined that the waste/scrap did not undergo a transformation process and did not meet the criteria of 'manufacture' for the levy of additional duty. The judgment emphasized that waste/scrap must arise from the manufacture of the prime product to be subject to the levy of additional duty, which was not the case in this situation. Case-Laws Customs Thu, 09 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85265