1995 (1) TMI 170 - AT - Central Excise

Summary

The Collector of Central Excise, Cochin appealed against the order of the Collector of Central Excise (Appeals), Madras regarding the duty liability of rubber scrap from defective tubes. The Tribunal upheld the decision that the scrap is not classifiable under Item 68 of the Central Excise Tariff as it is not identifiable as goods. The Tribunal cited previous cases and dismissed the appeal, stating the scrap is not a distinct commodity.