https://www.taxtmi.com/caselaws?id=93502 Scrap arising during manufacture of tyres and related rubber products was analysed for classification as either metal waste and scrap under Chapter 72 or rubber waste and scrap under Heading 40.04. The decisive factor was the essential character of the scrap and the nature of the manufacturing residue, not merely the predominance of metal by weight or sale on a weight basis. Applying the principles in Modi Rubber and Premier Tyres, the scrap was treated as not acquiring the character of finished metal waste because it did not emerge as a new and distinct marketable article. On that basis, the scrap was stated to be not chargeable to excise duty. en-us Mon, 28 Feb 2000 00:00:00 +0530 Fri, 11 Nov 2011 18:34:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93502 Scrap arising during manufacture of tyres and related rubber products was analysed for classification as either metal waste and scrap under Chapter 72 or rubber waste and scrap under Heading 40.04. The decisive factor was the essential character of the scrap and the nature of the manufacturing residue, not merely the predominance of metal by weight or sale on a weight basis. Applying the principles in Modi Rubber and Premier Tyres, the scrap was treated as not acquiring the character of finished metal waste because it did not emerge as a new and distinct marketable article. On that basis, the scrap was stated to be not chargeable to excise duty. Case-Laws Central Excise Mon, 28 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93502