https://www.taxtmi.com/caselaws?id=167313 Scrap glass known as Bhagar, arising in the course of manufacture and commercially bought and sold for substantial value, was treated as manufactured excisable goods rather than refuse or rubbish. In the absence of a specific scrap-glass entry before 1-3-1979, it fell under the residuary tariff item, and after the amendment introducing glass in Item 23-A(4), it fell under that specific entry. The duty demand was confined to the normal six-month limitation because the show-cause notices did not invoke the extended period, while one matter was remanded for factual determination on whether the goods had been purchased from others rather than manufactured. en-us Fri, 08 Feb 1985 00:00:00 +0530 Tue, 16 Dec 2014 10:49:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167313 Scrap glass known as Bhagar, arising in the course of manufacture and commercially bought and sold for substantial value, was treated as manufactured excisable goods rather than refuse or rubbish. In the absence of a specific scrap-glass entry before 1-3-1979, it fell under the residuary tariff item, and after the amendment introducing glass in Item 23-A(4), it fell under that specific entry. The duty demand was confined to the normal six-month limitation because the show-cause notices did not invoke the extended period, while one matter was remanded for factual determination on whether the goods had been purchased from others rather than manufactured. Case-Laws Central Excise Fri, 08 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167313