https://www.taxtmi.com/caselaws?id=97132 Broken glass scrap or cullet arising during the manufacture of aerated water from bottles was held not to be excisable merely because it was sold or could fit a tariff description under Heading 7001. The controlling factor was the absence of manufacture: waste glass emerging in the course of production did not become a manufactured product liable to excise duty. The earlier High Court view on broken glass and cullet was followed, and the tariff change did not alter that principle. The demand and penalty therefore could not survive. en-us Fri, 08 Jun 2001 00:00:00 +0530 Sat, 14 Jan 2012 11:41:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97132 Broken glass scrap or cullet arising during the manufacture of aerated water from bottles was held not to be excisable merely because it was sold or could fit a tariff description under Heading 7001. The controlling factor was the absence of manufacture: waste glass emerging in the course of production did not become a manufactured product liable to excise duty. The earlier High Court view on broken glass and cullet was followed, and the tariff change did not alter that principle. The demand and penalty therefore could not survive. Case-Laws Central Excise Fri, 08 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97132