2003 (11) TMI 170

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....al, Member (T)]. - This is an appeal filed by Revenue against the Order-in-Original No. 23/2002, dated 21-10-2002. 2. Shri Vikas Kumar, learned SDR, submitted that M/s. J.K. Industries, Respondents, manufacture tyres, tubes, and flaps; that a show cause notice was issued to them for demanding duty on the quantity of waste and scrap of capital goods removed by them during the period from 1-4-97 ....

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....e liable to pay the duty when these goods are cleared from the factory after use. 3. On the other hand Shri B.L. Narasimhan, learned Advocate, submitted that for any goods to attract duty liability it should be specified in the Schedule to the Central Excise Tariff Act; that all the scrap in question are not covered by the Tariff Headings claimed by the Revenue as those headings only cover the ....