1996 (4) TMI 294 - AT - Central Excise

Summary

The appeal was against the classification of waste products arising during the manufacture of tyres and tubes. The appellant argued that the waste should not be considered as goods based on previous judgments. The Revenue argued that the waste should be dutiable. The Tribunal held that the waste was not dutiable under the old Tariff based on previous court decisions. The appeal was allowed, and the impugned order was set aside. (Citation: 1996 (4) TMI 294 - CEGAT, NEW DELHI)