https://www.taxtmi.com/caselaws?id=110908 Waste and scrap generated during manufacture of guar gum powder, tamarind kernel powder and carboxymethyl starch was examined for excisability and tariff classification. The material consisted of dust collected in pollution-control filter bags and oversize rejected material containing impurities and contamination. Although the Revenue treated it as an inferior final product, the record did not show that it fitted any tariff sub-heading or that it was marketable as a distinct excisable product. It was therefore held not excisable and not classifiable under the Central Excise Tariff, and the appeal was rejected. en-us Tue, 10 Feb 2004 00:00:00 +0530 Thu, 19 Apr 2012 11:26:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110908 Waste and scrap generated during manufacture of guar gum powder, tamarind kernel powder and carboxymethyl starch was examined for excisability and tariff classification. The material consisted of dust collected in pollution-control filter bags and oversize rejected material containing impurities and contamination. Although the Revenue treated it as an inferior final product, the record did not show that it fitted any tariff sub-heading or that it was marketable as a distinct excisable product. It was therefore held not excisable and not classifiable under the Central Excise Tariff, and the appeal was rejected. Case-Laws Central Excise Tue, 10 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110908