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TMI Blog1998 (7) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... hri S. Kannan for Revenue. 3. The short point involved is whether the fine powdery substance called "Dust Collector Fine" which emerges during the grinding and polishing of grinding wheels is (a) "goods" and therefore excisable; and (b) if so, its actual classification under CETA, 1985. 4. Ld. JDR submits as follows :- (i) the product is collected in a bag and is being regularly sold by respondents. (ii) vide Order-in-Original No. 113/88, dated 30-11-1988 Asstt. Collector classified it under 68.07 of CETA, 1985 relying on CBEC Circular F. No. 134/3/87-CX. 4, dated 18-12-1987. However, vide impugned order, ld. Collector (Appeals) set aside the order-in-original but gave no other classification decision. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 97 (22) RLT 135 (Tribunal) - South India Viscose in support of contention that waste/sludge is not `goods'. 9. We have carefully considered the arguments on both sides. We find that the circular of CBEC referred to supra does not cover the subject product because the process of manufacture detailed therein is different. Also the product's nature is different being standardised and having been consciously manufactured at will. Whereas `Dust Collector Fine' is a heterogenous mixture of non standardised particles and not consciously manufactured, instead it is willy-nilly collected as waste product. 10. Therefore, the only question left for consideration is that merely because it is being admittedly sold, therefore is it `goods'? O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iscussion above regarding conscious manufacture or otherwise) but in the course of a manufacturing process (of tyres/tubes etc.) are not excisable, even though they are capable of fetching some price. Our conclusion above is fully supported by this case-law. Further in the case of HMM Ltd. [1989 (40) E.L.T. 422] the Hon'ble Tribunal have relied upon this judgment of Hon'ble Delhi High Court and held that coal cinder is a waste material and merely because it can fetch some price, it does not become excisable goods. Similarly, in the case of Asiatic Oxygen as reported in 1989 (44) E.L.T. 718 the Tribunal has held that carbide sludge is industrial waste and not excisable goods. The Tribunal has again followed the decision of Modi Rubber (supra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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