https://www.taxtmi.com/caselaws?id=87483 Automobile tyres with tread removed at two places, but with the bead intact, retained their essential identity as tyres because they were fully manufactured goods, described as tyres in invoices and agreements, and remained capable of retreading and resale. They therefore did not become scrap or waste for excise purposes and were correctly classified under the specific tariff item for tyres rather than the residuary entry. Removal without duty and without gate-pass was held not bona fide, so confiscation of the goods and truck, redemption fines, and penalty were sustained, subject only to recalculation of duty on any tractor tyres at the appropriate lower rate if applicable. en-us Thu, 24 Jan 1985 00:00:00 +0530 Tue, 06 Sep 2011 13:04:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87483 Automobile tyres with tread removed at two places, but with the bead intact, retained their essential identity as tyres because they were fully manufactured goods, described as tyres in invoices and agreements, and remained capable of retreading and resale. They therefore did not become scrap or waste for excise purposes and were correctly classified under the specific tariff item for tyres rather than the residuary entry. Removal without duty and without gate-pass was held not bona fide, so confiscation of the goods and truck, redemption fines, and penalty were sustained, subject only to recalculation of duty on any tractor tyres at the appropriate lower rate if applicable. Case-Laws Central Excise Thu, 24 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87483