1997 (3) TMI 113 - SCH - Central Excise

Summary

The Supreme Court dismissed a group of appeals by the Revenue regarding the classification of plastic scrap or crush under the Central Excises and Salt Act, 1944. The Tribunal had classified them under the residuary Entry 68, not 15A(i) or 15A(ii). The Court upheld this classification, citing a previous case, and dismissed the appeals without costs.