https://www.taxtmi.com/caselaws?id=85616 Waste products arising during manufacture, including scrap rubber, rubber components, flaps, tyres and tubes, were treated as not amounting to goods under the old tariff. The prevailing view, reflected in Delhi High Court and Tribunal decisions later approved by the Supreme Court, was that manufacturing waste of this kind was not liable to duty during the relevant period. The operative position was therefore that such scrap and similar residual materials were not dutiable under the old tariff when generated in the course of manufacture. en-us Tue, 16 Apr 1996 00:00:00 +0530 Sat, 06 Aug 2011 12:02:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85616 Waste products arising during manufacture, including scrap rubber, rubber components, flaps, tyres and tubes, were treated as not amounting to goods under the old tariff. The prevailing view, reflected in Delhi High Court and Tribunal decisions later approved by the Supreme Court, was that manufacturing waste of this kind was not liable to duty during the relevant period. The operative position was therefore that such scrap and similar residual materials were not dutiable under the old tariff when generated in the course of manufacture. Case-Laws Central Excise Tue, 16 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85616