1987 (3) TMI 528 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal by the Collector of Central Excise, Calcutta against the order of the Appellate Collector. The Tribunal held that scrap arising in the course of manufacturing tyres and tubes, as well as scrap from scrapping fully manufactured tyres and tubes, is liable for duty under Tariff Item 68 Central Excise Tariff. The order of the Appellate Collector was set aside, and the order of the Assistant Collector was restored.