https://www.taxtmi.com/caselaws?id=92042 Rubber waste and scrap arising during manufacture were treated as excisable under the relevant tariff entry, as Chapter 2(f) and Chapter Note 6 of Chapter 40 did not exclude such goods merely because they emerged in production. Aluminium lasts were not finally determined on the appellate record because the dispute between manufactured goods and bought-out items required fresh verification. Cut paper patterns used internally were held not dutiable because they were not shown to be marketable independent goods. The demand was time-barred, since the Department had prior knowledge and suppression with intent to evade was not established; the penalty was therefore set aside. en-us Fri, 10 Jul 1998 00:00:00 +0530 Mon, 24 Oct 2011 12:01:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92042 Rubber waste and scrap arising during manufacture were treated as excisable under the relevant tariff entry, as Chapter 2(f) and Chapter Note 6 of Chapter 40 did not exclude such goods merely because they emerged in production. Aluminium lasts were not finally determined on the appellate record because the dispute between manufactured goods and bought-out items required fresh verification. Cut paper patterns used internally were held not dutiable because they were not shown to be marketable independent goods. The demand was time-barred, since the Department had prior knowledge and suppression with intent to evade was not established; the penalty was therefore set aside. Case-Laws Central Excise Fri, 10 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92042