https://www.taxtmi.com/caselaws?id=33896 Returned broken tiles were not liable to duty under Section 4A of the Central Excise Act, 1944 because that provision applies only to notified goods. The Revenue failed to establish that the broken tiles were marketable or otherwise dutiable goods, so there was no legal basis to assess them merely because the original unbroken tiles had earlier been cleared under Section 4A. On that footing, the tribunal held that the returned broken tiles were not exigible to duty under Section 4A and allowed the appeal. en-us Wed, 07 Jan 2009 00:00:00 +0530 Mon, 22 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33896 Returned broken tiles were not liable to duty under Section 4A of the Central Excise Act, 1944 because that provision applies only to notified goods. The Revenue failed to establish that the broken tiles were marketable or otherwise dutiable goods, so there was no legal basis to assess them merely because the original unbroken tiles had earlier been cleared under Section 4A. On that footing, the tribunal held that the returned broken tiles were not exigible to duty under Section 4A and allowed the appeal. Case-Laws Central Excise Wed, 07 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33896