https://www.taxtmi.com/caselaws?id=86949 Small cut pieces taken from graphite electrodes were not treated as electrodes for excise classification because the decisive test was whether they retained commercial and functional capacity for use as electrodes, not merely their composition or conductivity; on that basis, the classification demand failed. The limitation objection also succeeded because the assessee had disclosed that waste and scrap were being cleared under Tariff Item 68, and suppression could not be inferred merely because every waste category or the sample-cutting process was not separately itemised. The demand was therefore unsustainable on merits and limitation, with consequential relief to follow. en-us Mon, 05 May 1997 00:00:00 +0530 Mon, 29 Aug 2011 15:42:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86949 Small cut pieces taken from graphite electrodes were not treated as electrodes for excise classification because the decisive test was whether they retained commercial and functional capacity for use as electrodes, not merely their composition or conductivity; on that basis, the classification demand failed. The limitation objection also succeeded because the assessee had disclosed that waste and scrap were being cleared under Tariff Item 68, and suppression could not be inferred merely because every waste category or the sample-cutting process was not separately itemised. The demand was therefore unsustainable on merits and limitation, with consequential relief to follow. Case-Laws Central Excise Mon, 05 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86949