https://www.taxtmi.com/caselaws?id=95852 Further cutting and punching of defective cured tyres and tubes did not amount to manufacture of excisable waste and scrap. The goods had already emerged as cut tyres and cut tubes, and the subsequent destruction merely rendered them unusable for disposal; it did not create a new, distinct and marketable commodity. Heading 40.04 could not apply in the absence of manufacture, because tariff classification operates only after a manufacturing process is established. Accordingly, the goods continued to fall within Notification No. 76/86-C.E., and excise duty was not payable merely because they were sold by weight or described as cut tyres and cut tubes. en-us Tue, 25 Jul 2000 00:00:00 +0530 Thu, 15 Dec 2011 14:36:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95852 Further cutting and punching of defective cured tyres and tubes did not amount to manufacture of excisable waste and scrap. The goods had already emerged as cut tyres and cut tubes, and the subsequent destruction merely rendered them unusable for disposal; it did not create a new, distinct and marketable commodity. Heading 40.04 could not apply in the absence of manufacture, because tariff classification operates only after a manufacturing process is established. Accordingly, the goods continued to fall within Notification No. 76/86-C.E., and excise duty was not payable merely because they were sold by weight or described as cut tyres and cut tubes. Case-Laws Central Excise Tue, 25 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95852