https://www.taxtmi.com/caselaws?id=96046 Rejected wheels and axles arising during machining were treated as waste and scrap because they had not reached the stage of complete manufacture or identifiable use as railway rolling stock components. Mere partial machining did not make them fully manufactured wheels or axles when the goods were cleared as rejected material and were unfit for the intended purpose. The classification therefore fell under the tariff entry for waste and scrap rather than the entry for wheels and axles, with Note 6(a) of Section XV supporting that approach. The lower appellate classification was set aside and the assessee's contention succeeded. en-us Wed, 22 Nov 2000 00:00:00 +0530 Fri, 16 Dec 2011 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96046 Rejected wheels and axles arising during machining were treated as waste and scrap because they had not reached the stage of complete manufacture or identifiable use as railway rolling stock components. Mere partial machining did not make them fully manufactured wheels or axles when the goods were cleared as rejected material and were unfit for the intended purpose. The classification therefore fell under the tariff entry for waste and scrap rather than the entry for wheels and axles, with Note 6(a) of Section XV supporting that approach. The lower appellate classification was set aside and the assessee's contention succeeded. Case-Laws Central Excise Wed, 22 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96046