1996 (6) TMI 306

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....ri L. Narasimha Murthy, JDR, for the Respondent. [Order per : G. Sankaran, President]. -  The issue arising for determination in the present appeal is whether scrap edge cuttings of transmission and conveyor beltings were classifiable under Item No. 16A(2) of the Central Excise Tariff Schedule, as it stood at the material time or under Item 68 or whether at all the goods were excisable.....

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....crap arising in the manufacture of tyres, tubes, and flaps and other rubber products are not excisable goods since such waste or scrap is only obtained during the course of manufacture of tyres, etc. It is not the result of the transformation of the raw material into a new article with a distinct name and character or use. The learned Counsel submitted that following these decisions the present go....