https://www.taxtmi.com/caselaws?id=256226 Rule 57S(2)(C) applies only when capital goods are sold as waste and scrap, so duty is leviable on the waste and scrap value. Used conveyor belts retained their identity as material handling equipment because there was no evidence that they had been cut, slit, dismantled, or otherwise converted into rubber waste and scrap; mere repeated use or wear was insufficient. Classification under Heading 40.04 was therefore unavailable, since that heading covers only genuine rubber waste and scrap that is no longer usable as such. On these facts, the duty demand on the cleared used conveyor belts was unsustainable. en-us Wed, 21 Jan 2015 00:00:00 +0530 Wed, 03 Feb 2016 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256226 Rule 57S(2)(C) applies only when capital goods are sold as waste and scrap, so duty is leviable on the waste and scrap value. Used conveyor belts retained their identity as material handling equipment because there was no evidence that they had been cut, slit, dismantled, or otherwise converted into rubber waste and scrap; mere repeated use or wear was insufficient. Classification under Heading 40.04 was therefore unavailable, since that heading covers only genuine rubber waste and scrap that is no longer usable as such. On these facts, the duty demand on the cleared used conveyor belts was unsustainable. Case-Laws Central Excise Wed, 21 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256226