https://www.taxtmi.com/caselaws?id=102899 Scrap generated during the processing and coiling of tungsten wire, tungsten filament, molybdenum wire and similar materials was treated as waste with no commercial value. Prior Tribunal decisions held that such material was not exigible to duty as a manufactured product, and that view was applied here. On that basis, the scrap was held not excisable under Tariff Item 68, and the departmental appeal failed. en-us Fri, 29 Nov 1996 00:00:00 +0530 Thu, 16 Feb 2012 17:36:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102899 Scrap generated during the processing and coiling of tungsten wire, tungsten filament, molybdenum wire and similar materials was treated as waste with no commercial value. Prior Tribunal decisions held that such material was not exigible to duty as a manufactured product, and that view was applied here. On that basis, the scrap was held not excisable under Tariff Item 68, and the departmental appeal failed. Case-Laws Central Excise Fri, 29 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102899