https://www.taxtmi.com/caselaws?id=272163 Metal generated during fabrication was not treated as waste and scrap under the tariff definition because it was admittedly used captively for further manufacture of a trolley line. Section Note 8 to Section 15 covers only goods that are definitely not usable as such because of breakage, cutting-up, wear or similar causes, and material retained for further fabrication does not meet that description. A classification finding that the trolley line fell under Chapter 72 did not, by itself, justify duty on the material treated as scrap. The duty demand was therefore unsustainable, and the impugned order was set aside. en-us Tue, 14 Jul 2015 00:00:00 +0530 Mon, 06 Apr 2020 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272163 Metal generated during fabrication was not treated as waste and scrap under the tariff definition because it was admittedly used captively for further manufacture of a trolley line. Section Note 8 to Section 15 covers only goods that are definitely not usable as such because of breakage, cutting-up, wear or similar causes, and material retained for further fabrication does not meet that description. A classification finding that the trolley line fell under Chapter 72 did not, by itself, justify duty on the material treated as scrap. The duty demand was therefore unsustainable, and the impugned order was set aside. Case-Laws Central Excise Tue, 14 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272163