2012 (10) TMI 930

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..... estos sheets waste under Heading 6804.20, on going through these headings, we find none of these sub-headings cover waste and scrap. In fact there is no heading in Chapter 69 to cover waste and scrap of ceramic materials and similarly, sub-heading 68.04 also does not cover waste and scrap of asbestos sheets. In view of this, we are of the view that fire brick scrap and asbestos sheets are not exci .....

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..... e form of used fire brick and asbestos sheet waste arises. The point of dispute in this case is as to whether used fire brick and broken asbestos sheets cleared as waste and scrap from the factory are chargeable to duty or not? The CCE (Appeals) was of the view that waste and scrap of fire bricks is chargeable to duty under Heading 6901.90 and of asbestos sheets are chargeable to duty under Chapte .....

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..... ion came with effect from 16-5-2005 only while period of dispute is prior to 16-5-2005 and that in view of this, the impugned order is not correct. 4. Shri R.K. Verma, learned AR, for the respondent, defended the impugned order by reiterating the finding of the Commissioner (Appeals) in the impugned order. 5. We have considered the submissions made from both sides. We find that while the depar .....

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