https://www.taxtmi.com/caselaws?id=97765 Duty could not be demanded on waste and scrap as tread rubber because the record did not reliably establish that the cleared goods were commercially marketable as tread rubber. The contemporaneous accounts and supporting materials were accepted, and the evidence was insufficient to apply the higher tariff treatment merely from description or quantity ratio. Penalty was justified only to a limited extent for procedural default, including failure to file a remission application and improper RG 1 accounting, since the clearances were made on prescribed documents but the accounting lapses remained relevant. en-us Thu, 08 Mar 2001 00:00:00 +0530 Wed, 18 Jan 2012 10:15:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97765 Duty could not be demanded on waste and scrap as tread rubber because the record did not reliably establish that the cleared goods were commercially marketable as tread rubber. The contemporaneous accounts and supporting materials were accepted, and the evidence was insufficient to apply the higher tariff treatment merely from description or quantity ratio. Penalty was justified only to a limited extent for procedural default, including failure to file a remission application and improper RG 1 accounting, since the clearances were made on prescribed documents but the accounting lapses remained relevant. Case-Laws Central Excise Thu, 08 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97765