https://www.taxtmi.com/caselaws?id=93411 Waste and scrap arising in the manufacture of audio-video magnetic tape was treated as excisable only if marketability was established. The Department relied on the tariff entry and a reference to similar clearances by another manufacturer, but no material on record proved that the waste and scrap was marketable. The lower appellate finding of non-marketability was left unrebutted, and the tariff entry alone was found insufficient to fasten duty liability. The marketability criterion therefore remained determinative, and the non-marketable character of the waste and scrap was upheld. en-us Tue, 15 Feb 2000 00:00:00 +0530 Fri, 11 Nov 2011 11:49:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93411 Waste and scrap arising in the manufacture of audio-video magnetic tape was treated as excisable only if marketability was established. The Department relied on the tariff entry and a reference to similar clearances by another manufacturer, but no material on record proved that the waste and scrap was marketable. The lower appellate finding of non-marketability was left unrebutted, and the tariff entry alone was found insufficient to fasten duty liability. The marketability criterion therefore remained determinative, and the non-marketable character of the waste and scrap was upheld. Case-Laws Central Excise Tue, 15 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93411