https://www.taxtmi.com/caselaws?id=116585 Waste and scrap of paper and paperboard generated during manufacture were held not to be a distinct excisable product from the original input material. Applying a prior Tribunal view, the reasoning was that taxing such scrap would effectively amount to double taxation of the same material, so the proposed classification under Heading 47.02 was not accepted. The waste and scrap were therefore not dutiable, and the issue was decided in favour of the assessee. en-us Mon, 12 Sep 2005 00:00:00 +0530 Wed, 13 Jun 2012 17:43:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116585 Waste and scrap of paper and paperboard generated during manufacture were held not to be a distinct excisable product from the original input material. Applying a prior Tribunal view, the reasoning was that taxing such scrap would effectively amount to double taxation of the same material, so the proposed classification under Heading 47.02 was not accepted. The waste and scrap were therefore not dutiable, and the issue was decided in favour of the assessee. Case-Laws Central Excise Mon, 12 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116585