https://www.taxtmi.com/caselaws?id=85811 The Tribunal allowed the appeal, ruling that waste products not intended for manufacture are not considered goods under Central Excise Law and do not attract duty. However, if a by-product is regularly produced and sold, it may be deemed a subsidiary product with commercial value. In this case, the waste products were cleared and sold frequently, indicating they were known in the market as distinct entities, contrary to being mere waste. The Tribunal set aside the Collector's orders and reinstated the Assistant Collector's decision. en-us Thu, 19 Sep 1996 00:00:00 +0530 Mon, 08 Aug 2011 13:03:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85811 The Tribunal allowed the appeal, ruling that waste products not intended for manufacture are not considered goods under Central Excise Law and do not attract duty. However, if a by-product is regularly produced and sold, it may be deemed a subsidiary product with commercial value. In this case, the waste products were cleared and sold frequently, indicating they were known in the market as distinct entities, contrary to being mere waste. The Tribunal set aside the Collector's orders and reinstated the Assistant Collector's decision. Case-Laws Central Excise Thu, 19 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85811