https://www.taxtmi.com/caselaws?id=42843 Excise duty under Item 15A was not chargeable on waste or scrap arising during nylon yarn manufacture because the tariff entry, as it stood before the 1982 amendment, did not expressly include such material. Waste generated in the manufacturing process was not treated as a manufactured end-product merely because it emerged during production, and taxability could not be imposed by implication. The later amendment specifically bringing waste and scrap within the entry confirmed that the earlier wording was insufficient to cover them. The duty demand on the waste was therefore set aside in favour of the assessee. en-us Mon, 13 Aug 1990 00:00:00 +0530 Mon, 14 Jun 2010 16:14:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42843 Excise duty under Item 15A was not chargeable on waste or scrap arising during nylon yarn manufacture because the tariff entry, as it stood before the 1982 amendment, did not expressly include such material. Waste generated in the manufacturing process was not treated as a manufactured end-product merely because it emerged during production, and taxability could not be imposed by implication. The later amendment specifically bringing waste and scrap within the entry confirmed that the earlier wording was insufficient to cover them. The duty demand on the waste was therefore set aside in favour of the assessee. Case-Laws Central Excise Mon, 13 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42843