1993 (2) TMI 206

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....ppellant. Shri Rajesh Mehta, Advocate, for the Respondents. [Order per : K.S. Venkataramani, Member (T)]. - On hearing both the parties and considering the submissions made, we are satisfied that the delay of 11 days in filing the appeal in this case is condonable and ordered accordingly. With the consent of the parties the appeal itself was taken up for disposal considering that it is an....

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....llector's order. The Collector (Appeals) held that the broken tiles are not excisable goods but rejects or waste notwithstanding that this may fetch value on sale. 2. When the matter was called the learned Counsel Shri Rajesh Mehta appearing for the respondents submitted that the issue is no more res integra and is covered by the decision of the Tribunal in their own case in which Order No....

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....er when they are in prime quality than when they are sold as broken glazed tiles. Even if they fetch small value, broken glazed tiles belong to a category distinctly apart from the category of glazed tiles which have a distinct identity. In the absence of any specific heading for broken glazed tiles as waste material, and opposed to the metals like copper scrap etc., it would not be appropriate to....