https://www.taxtmi.com/caselaws?id=300518 The Appellate Tribunal CEGAT, New Delhi allowed the appeal by the Collector of Central Excise, Calcutta against the order of the Appellate Collector. The Tribunal held that scrap arising in the course of manufacturing tyres and tubes, as well as scrap from scrapping fully manufactured tyres and tubes, is liable for duty under Tariff Item 68 Central Excise Tariff. The order of the Appellate Collector was set aside, and the order of the Assistant Collector was restored. en-us Mon, 23 Mar 1987 00:00:00 +0530 Tue, 08 Feb 2022 15:22:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300518 The Appellate Tribunal CEGAT, New Delhi allowed the appeal by the Collector of Central Excise, Calcutta against the order of the Appellate Collector. The Tribunal held that scrap arising in the course of manufacturing tyres and tubes, as well as scrap from scrapping fully manufactured tyres and tubes, is liable for duty under Tariff Item 68 Central Excise Tariff. The order of the Appellate Collector was set aside, and the order of the Assistant Collector was restored. Case-Laws Central Excise Mon, 23 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300518