https://www.taxtmi.com/caselaws?id=41881 Waste and scrap arising incidentally during the manufacture of tyres and other rubber products were not manufactured goods, because they did not emerge as a new, distinct and marketable commodity with a separate name, character or use. Mere saleability did not make the residue excisable, and the tariff scheme did not show any express inclusion covering this tyre-related waste. No excise duty was therefore leviable on the scrap, and the directives demanding duty were quashed. en-us Mon, 08 Dec 1986 00:00:00 +0530 Mon, 07 Jun 2010 17:01:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41881 Waste and scrap arising incidentally during the manufacture of tyres and other rubber products were not manufactured goods, because they did not emerge as a new, distinct and marketable commodity with a separate name, character or use. Mere saleability did not make the residue excisable, and the tariff scheme did not show any express inclusion covering this tyre-related waste. No excise duty was therefore leviable on the scrap, and the directives demanding duty were quashed. Case-Laws Central Excise Mon, 08 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41881