1996 (4) TMI 294

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..... , for the Respondents. [Order per : Shiben K. Dhar, Member (T)]. This appeal is directed against Order-in-Original No. 116/87, dated 1-9-1987. The issue relates to classification of waste products like scrap rubber, rubber components, flap, tyres and tubes arising during the course of manufacture of tyres and tubes under the old tariff. 2. Arguing for the appellants, Shri Mahesh Sharma .....

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..... unlop India (supra) also held that such wastes are not goods. They distinguished the earlier order of the Tribunal reported in - 1987 (30) E.L.T. 313 on the ground that the case was decided prior to Delhi High Court s decision being brought to their notice, Dunlop India Ltd. decision of the Tribunal has now subsequently been approved by Hon ble Apex Court vide Court Room High Lights reported in 19 .....

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