https://www.taxtmi.com/caselaws?id=300518 Scrap arising in the manufacture of tyres and tubes, including scrap generated from scrapping fully manufactured tyres and tubes, was held liable to central excise duty under Tariff Item 68. The Tribunal accepted the department's view, set aside the Appellate Collector's order, and restored the Assistant Collector's assessment. The operative principle is that such scrap, whether produced during manufacture or from dismantling completed tyres and tubes, falls within the relevant excisable entry. 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 Scrap arising in the manufacture of tyres and tubes, including scrap generated from scrapping fully manufactured tyres and tubes, was held liable to central excise duty under Tariff Item 68. The Tribunal accepted the department's view, set aside the Appellate Collector's order, and restored the Assistant Collector's assessment. The operative principle is that such scrap, whether produced during manufacture or from dismantling completed tyres and tubes, falls within the relevant excisable entry. Case-Laws Central Excise Mon, 23 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300518