https://www.taxtmi.com/caselaws?id=114703 Unusable remnants of asbestos sheets left after gasket manufacture, sold only as waste, were considered outside Heading 6805.90 because they were neither fit for use as sheets nor for further gasket production. The tariff scheme and HSN notes for articles of asbestos were applied to conclude that mere sale of the remnants did not make them a marketable excisable commodity. The material was therefore treated as manufacturing waste rather than an article of asbestos sheet, and duty was held not payable. The reasoning also noted that similar relief had already been granted earlier in the assessee's own case. en-us Wed, 01 Dec 2004 00:00:00 +0530 Sat, 19 May 2012 11:20:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114703 Unusable remnants of asbestos sheets left after gasket manufacture, sold only as waste, were considered outside Heading 6805.90 because they were neither fit for use as sheets nor for further gasket production. The tariff scheme and HSN notes for articles of asbestos were applied to conclude that mere sale of the remnants did not make them a marketable excisable commodity. The material was therefore treated as manufacturing waste rather than an article of asbestos sheet, and duty was held not payable. The reasoning also noted that similar relief had already been granted earlier in the assessee's own case. Case-Laws Central Excise Wed, 01 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114703