https://www.taxtmi.com/caselaws?id=92848 Waste or rubbish arising in the manufacture of dextrose monohydrate was held not to be excisable merely because it was saleable. The material cleared from the factory was an admixture of spent residues from several inputs, had lost its decolourising and clarifying properties, and was not a distinct marketable product of the chemical industry. On that reasoning, it was not classifiable under Heading 38.23 of the Central Excise Tariff Act, 1985 and was treated as non-dutiable residue rather than an excisable good. en-us Tue, 21 Dec 1999 00:00:00 +0530 Sat, 05 Nov 2011 14:53:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92848 Waste or rubbish arising in the manufacture of dextrose monohydrate was held not to be excisable merely because it was saleable. The material cleared from the factory was an admixture of spent residues from several inputs, had lost its decolourising and clarifying properties, and was not a distinct marketable product of the chemical industry. On that reasoning, it was not classifiable under Heading 38.23 of the Central Excise Tariff Act, 1985 and was treated as non-dutiable residue rather than an excisable good. Case-Laws Central Excise Tue, 21 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92848