https://www.taxtmi.com/caselaws?id=43115 Acrylic sheet scrap imported before 1 March 1982 was not covered by Tariff Item 15A because scrap was outside that item as it then stood, so it fell under the residuary Tariff Item 68. After 1 March 1982, Explanation III to Tariff Item 15A brought waste and scrap within sub-item (1) only for the materials specifically covered there; scrap from acrylic sheets, treated as articles under sub-item (2), was not brought in by that explanation and remained under Tariff Item 68. Excise duty was also leviable on scrap, and the petitions failed because countervailing duty was payable under the residuary entry. en-us Sun, 06 Oct 1991 00:00:00 +0530 Wed, 16 Jun 2010 11:57:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43115 Acrylic sheet scrap imported before 1 March 1982 was not covered by Tariff Item 15A because scrap was outside that item as it then stood, so it fell under the residuary Tariff Item 68. After 1 March 1982, Explanation III to Tariff Item 15A brought waste and scrap within sub-item (1) only for the materials specifically covered there; scrap from acrylic sheets, treated as articles under sub-item (2), was not brought in by that explanation and remained under Tariff Item 68. Excise duty was also leviable on scrap, and the petitions failed because countervailing duty was payable under the residuary entry. Case-Laws Central Excise Sun, 06 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43115