https://www.taxtmi.com/caselaws?id=45483 Tyres that emerged from the mould without meeting quality standards, and tyres issued for testing and later returned under the relevant notification, were not treated as scrap for central excise purposes because they were not marketable. The Court applied its earlier view that marketability is essential before goods can fall within the scrap entry, so defectiveness or prior testing use alone did not attract duty on that basis. The tyres were therefore outside the scrap category and not exigible to central excise duty as scrap. en-us Tue, 13 Apr 1999 00:00:00 +0530 Mon, 12 Jul 2010 10:29:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45483 Tyres that emerged from the mould without meeting quality standards, and tyres issued for testing and later returned under the relevant notification, were not treated as scrap for central excise purposes because they were not marketable. The Court applied its earlier view that marketability is essential before goods can fall within the scrap entry, so defectiveness or prior testing use alone did not attract duty on that basis. The tyres were therefore outside the scrap category and not exigible to central excise duty as scrap. Case-Laws Central Excise Tue, 13 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45483