https://www.taxtmi.com/caselaws?id=51805 The Tribunal ruled in favor of the appellant, setting aside the duty demand and penalty imposition on waste and scrap of firebricks. It held that the dismantled firebricks are waste and scrap, not dutiable under Rule 57S(2)(C), in line with precedents and the nature of the dismantling process. The decision highlights the distinction between waste and scrap and dutiable goods, providing relief to the appellant in this case. en-us Mon, 18 Nov 2002 00:00:00 +0530 Tue, 28 Sep 2010 14:53:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51805 The Tribunal ruled in favor of the appellant, setting aside the duty demand and penalty imposition on waste and scrap of firebricks. It held that the dismantled firebricks are waste and scrap, not dutiable under Rule 57S(2)(C), in line with precedents and the nature of the dismantling process. The decision highlights the distinction between waste and scrap and dutiable goods, providing relief to the appellant in this case. Case-Laws Central Excise Mon, 18 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51805