https://www.taxtmi.com/caselaws?id=52392 The appeal filed by the Revenue against an Order-in-Original demanding duty on waste and scrap of capital goods was rejected by the Tribunal. The Tribunal held that the scrap items in question, including scrap of lead acid batteries, electrical items, electrical motor parts, and radiators, were not specifically covered under any Tariff Headings cited by the Revenue. As these items did not fall within the scope of any Tariff Headings, they could not be subjected to excise duty. This case underscores the necessity of proper classification under the Central Excise Tariff Act for imposing excise duty on goods, requiring scrap items to be explicitly listed under relevant Tariff Headings to incur duty liability. en-us Tue, 18 Nov 2003 00:00:00 +0530 Tue, 05 Oct 2010 15:40:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52392 The appeal filed by the Revenue against an Order-in-Original demanding duty on waste and scrap of capital goods was rejected by the Tribunal. The Tribunal held that the scrap items in question, including scrap of lead acid batteries, electrical items, electrical motor parts, and radiators, were not specifically covered under any Tariff Headings cited by the Revenue. As these items did not fall within the scope of any Tariff Headings, they could not be subjected to excise duty. This case underscores the necessity of proper classification under the Central Excise Tariff Act for imposing excise duty on goods, requiring scrap items to be explicitly listed under relevant Tariff Headings to incur duty liability. Case-Laws Central Excise Tue, 18 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52392