https://www.taxtmi.com/caselaws?id=2137 Waste, scrap or parings generated in manufacture are not excisable merely because they fall within a tariff entry; excisability still depends on proof of manufacture and marketability, with the revenue required to show emergence of a new and distinct article having a different name, character or use. Mere classification or saleability is insufficient, and duty cannot rest on tariff coverage alone if the product remains essentially the same. Because the Tribunal had not examined the factual matrix and governing precedents in sufficient detail, the matter was remitted for fresh consideration. en-us Fri, 05 Oct 2007 00:00:00 +0530 Sat, 07 Dec 2013 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2137 Waste, scrap or parings generated in manufacture are not excisable merely because they fall within a tariff entry; excisability still depends on proof of manufacture and marketability, with the revenue required to show emergence of a new and distinct article having a different name, character or use. Mere classification or saleability is insufficient, and duty cannot rest on tariff coverage alone if the product remains essentially the same. Because the Tribunal had not examined the factual matrix and governing precedents in sufficient detail, the matter was remitted for fresh consideration. Case-Laws Central Excise Fri, 05 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2137