https://www.taxtmi.com/caselaws?id=50234 Peeling rollers were classified under Heading 44.03 of the Central Excise Tariff Act, as earlier Tribunal rulings on the same classification issue were followed and no distinguishing facts justified a different view. Wastage of veneer and waste peeling rollers was not treated as excisable goods merely because the waste could fetch market value, and no excise duty was payable on such manufacturing waste. The lower authority's classification was therefore not sustained, and the assessee obtained relief on both issues. en-us Wed, 05 Apr 2000 00:00:00 +0530 Fri, 20 Aug 2010 15:19:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50234 Peeling rollers were classified under Heading 44.03 of the Central Excise Tariff Act, as earlier Tribunal rulings on the same classification issue were followed and no distinguishing facts justified a different view. Wastage of veneer and waste peeling rollers was not treated as excisable goods merely because the waste could fetch market value, and no excise duty was payable on such manufacturing waste. The lower authority's classification was therefore not sustained, and the assessee obtained relief on both issues. Case-Laws Central Excise Wed, 05 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50234