https://www.taxtmi.com/caselaws?id=334253 Shredded and unmarketable Band-Aid waste generated during quality testing and sent for incineration was treated as not liable to central excise duty because it was not a manufactured product, lacked marketability, and did not fit any specific tariff entry for excisable goods. The fact that the finished Band-Aid product fell under Chapter 30 did not by itself make the rejected waste dutiable. On that basis, Rule 21 of the Central Excise Rules, 2002 was not attracted for remission, as there was no duty liability on the waste in the first place. en-us Thu, 25 Aug 2016 00:00:00 +0530 Thu, 06 Apr 2017 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334253 Shredded and unmarketable Band-Aid waste generated during quality testing and sent for incineration was treated as not liable to central excise duty because it was not a manufactured product, lacked marketability, and did not fit any specific tariff entry for excisable goods. The fact that the finished Band-Aid product fell under Chapter 30 did not by itself make the rejected waste dutiable. On that basis, Rule 21 of the Central Excise Rules, 2002 was not attracted for remission, as there was no duty liability on the waste in the first place. Case-Laws Central Excise Thu, 25 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334253