https://www.taxtmi.com/caselaws?id=52747 Waste material cleared from manufacture was held not to qualify as waste and scrap under Heading 7204.90 where it consisted mainly of sand, clay, coke fine and charcoal fine with only limited metallic content. The record did not show that the material had the essential character of ferro alloys, was recognised in trade as waste and scrap of ferro alloys, or was marketable as excisable goods. The burden remained on the Revenue to prove that the goods fell within the tariff entry and were liable to central excise duty, and that burden was not discharged. en-us Tue, 06 Apr 2004 00:00:00 +0530 Thu, 07 Oct 2010 15:28:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52747 Waste material cleared from manufacture was held not to qualify as waste and scrap under Heading 7204.90 where it consisted mainly of sand, clay, coke fine and charcoal fine with only limited metallic content. The record did not show that the material had the essential character of ferro alloys, was recognised in trade as waste and scrap of ferro alloys, or was marketable as excisable goods. The burden remained on the Revenue to prove that the goods fell within the tariff entry and were liable to central excise duty, and that burden was not discharged. Case-Laws Customs Tue, 06 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52747