https://www.taxtmi.com/caselaws?id=97059 Depleted gold targets returned to the jewellery division for refurbishing and recharging were not treated as a separate dutiable clearance, because the material remained within the same production cycle and the return movement did not attract duty under the cited excise rules. The targets were also held not to be waste and scrap, as their commercial character remained that of gold targets rather than discarded material losing relevant utility. Accordingly, the goods were classifiable under Heading 7101.39 and not under Heading 7101.80, and the assessee's treatment of the goods was sustained. en-us Wed, 22 Nov 2000 00:00:00 +0530 Fri, 13 Jan 2012 18:06:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97059 Depleted gold targets returned to the jewellery division for refurbishing and recharging were not treated as a separate dutiable clearance, because the material remained within the same production cycle and the return movement did not attract duty under the cited excise rules. The targets were also held not to be waste and scrap, as their commercial character remained that of gold targets rather than discarded material losing relevant utility. Accordingly, the goods were classifiable under Heading 7101.39 and not under Heading 7101.80, and the assessee's treatment of the goods was sustained. Case-Laws Central Excise Wed, 22 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97059