https://www.taxtmi.com/caselaws?id=4482 The court dismissed the Revenue's appeal regarding the liability to pay duty on broken kiln tiles classified under Heading 69.01 of the CETA Schedule. The court upheld the lower authorities' decision that since there was no specific entry for waste and scrap of such tiles in Chapter 69 of the Tariff Schedule, the duty payment was not required. The judgment emphasizes the necessity of specific tariff entries for determining excisability, particularly in cases involving the classification of waste and scrap. en-us Fri, 11 Apr 2008 00:00:00 +0530 Wed, 09 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4482 The court dismissed the Revenue's appeal regarding the liability to pay duty on broken kiln tiles classified under Heading 69.01 of the CETA Schedule. The court upheld the lower authorities' decision that since there was no specific entry for waste and scrap of such tiles in Chapter 69 of the Tariff Schedule, the duty payment was not required. The judgment emphasizes the necessity of specific tariff entries for determining excisability, particularly in cases involving the classification of waste and scrap. Case-Laws Central Excise Fri, 11 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4482