https://www.taxtmi.com/caselaws?id=165654 Aluminium processing waste arising during manufacture of conductors was treated as scrap and not as manufactured goods, because manufacture requires transformation into a new article with a distinct name, character or use. The Board applied that principle and held that mere processing waste sold as scrap did not satisfy the statutory concept of manufacture. It further noted that, even if a new product were assumed to emerge, the specific aluminium tariff entry would prevail over the residuary item because a residuary classification cannot be used where an enumerated entry reasonably applies. The scrap was therefore not classifiable under Tariff Item 68. en-us Fri, 26 Sep 1980 00:00:00 +0530 Tue, 05 Aug 2014 14:52:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165654 Aluminium processing waste arising during manufacture of conductors was treated as scrap and not as manufactured goods, because manufacture requires transformation into a new article with a distinct name, character or use. The Board applied that principle and held that mere processing waste sold as scrap did not satisfy the statutory concept of manufacture. It further noted that, even if a new product were assumed to emerge, the specific aluminium tariff entry would prevail over the residuary item because a residuary classification cannot be used where an enumerated entry reasonably applies. The scrap was therefore not classifiable under Tariff Item 68. Case-Laws Central Excise Fri, 26 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165654