https://www.taxtmi.com/caselaws?id=106991 Broken and damaged concrete poles arising during the manufacture of PSC poles were held not classifiable under Heading 68.07. They were treated as non-excisable waste and scrap because they were merely by-products of the manufacturing process and not articles answering the residuary description relied on by the Revenue. The Commissioner (Appeals) view was not displaced by any contrary material, so duty was not payable and the Revenue's appeal failed. en-us Wed, 13 Nov 2002 00:00:00 +0530 Fri, 16 Mar 2012 18:33:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106991 Broken and damaged concrete poles arising during the manufacture of PSC poles were held not classifiable under Heading 68.07. They were treated as non-excisable waste and scrap because they were merely by-products of the manufacturing process and not articles answering the residuary description relied on by the Revenue. The Commissioner (Appeals) view was not displaced by any contrary material, so duty was not payable and the Revenue's appeal failed. Case-Laws Central Excise Wed, 13 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106991