https://www.taxtmi.com/caselaws?id=90104 Micro cellular rubber sheets were treated as covered by the relevant exemption notification because an earlier Tribunal view on the same product had already recognised the benefit, so the duty demand on that product was set aside. Rubber waste, parings and scrap arising in manufacture were held dutiable under Heading 40.04 because Chapter Note 6 of Chapter 40 specifically defined such waste and the goods were marketable, so excisability was upheld on merits. The demand was also held time-barred, as it was raised after the relevant period on the basis of private pass-outs and the extended demand could not be sustained. Complete relief followed. en-us Fri, 22 May 1998 00:00:00 +0530 Mon, 03 Oct 2011 14:42:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90104 Micro cellular rubber sheets were treated as covered by the relevant exemption notification because an earlier Tribunal view on the same product had already recognised the benefit, so the duty demand on that product was set aside. Rubber waste, parings and scrap arising in manufacture were held dutiable under Heading 40.04 because Chapter Note 6 of Chapter 40 specifically defined such waste and the goods were marketable, so excisability was upheld on merits. The demand was also held time-barred, as it was raised after the relevant period on the basis of private pass-outs and the extended demand could not be sustained. Complete relief followed. Case-Laws Central Excise Fri, 22 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90104