https://www.taxtmi.com/caselaws?id=53773 Copper scrap arising from electric wire and cable was treated as not being manufactured goods, and old, used ball bearings were not covered by the relevant duty entry because it did not extend to waste or used bearings. On that reasoning, the cleared scrap was not liable to excise duty, and the duty demand could not be sustained. en-us Wed, 02 Feb 2005 00:00:00 +0530 Fri, 15 Oct 2010 11:40:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53773 Copper scrap arising from electric wire and cable was treated as not being manufactured goods, and old, used ball bearings were not covered by the relevant duty entry because it did not extend to waste or used bearings. On that reasoning, the cleared scrap was not liable to excise duty, and the duty demand could not be sustained. Case-Laws Central Excise Wed, 02 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53773