https://www.taxtmi.com/caselaws?id=123552 Duty could not be demanded on waste of used fire bricks cleared after use in the factory because the bricks had been duty paid on receipt, used in manufacture, and the tariff contained no specific entry covering such waste. In the absence of a tariff classification for waste fire bricks, no excise liability could be fastened on their clearance. The demand was therefore held unsustainable and was set aside. en-us Wed, 30 Apr 2008 00:00:00 +0530 Sat, 15 Sep 2012 12:08:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123552 Duty could not be demanded on waste of used fire bricks cleared after use in the factory because the bricks had been duty paid on receipt, used in manufacture, and the tariff contained no specific entry covering such waste. In the absence of a tariff classification for waste fire bricks, no excise liability could be fastened on their clearance. The demand was therefore held unsustainable and was set aside. Case-Laws Central Excise Wed, 30 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123552