https://www.taxtmi.com/caselaws?id=88925 Dust Collector Fine, generated incidentally during grinding and polishing, was treated as heterogeneous waste residue rather than a consciously manufactured, standardised product. Because the material arose as industrial waste in the course of production, it did not satisfy the test of excisable goods under the Central Excise Tariff Act, 1985. Mere sale or marketability of the residue was held insufficient to create excisability where the item was not deliberately manufactured under controlled conditions. The Revenue's challenge therefore failed, and the dust collector fine was held not classifiable for duty. en-us Tue, 14 Jul 1998 00:00:00 +0530 Thu, 22 Sep 2011 12:18:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88925 Dust Collector Fine, generated incidentally during grinding and polishing, was treated as heterogeneous waste residue rather than a consciously manufactured, standardised product. Because the material arose as industrial waste in the course of production, it did not satisfy the test of excisable goods under the Central Excise Tariff Act, 1985. Mere sale or marketability of the residue was held insufficient to create excisability where the item was not deliberately manufactured under controlled conditions. The Revenue's challenge therefore failed, and the dust collector fine was held not classifiable for duty. Case-Laws Central Excise Tue, 14 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88925