2008 (4) TMI 49

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..... ong use – revenue pleaded that it is a case of removal of capital goods “as such”- lower authorities refrained from demanding duty on item, treating the same to be ‘waste and scrap - held that, in the absence of specific entry for waste and scrap of kiln tiles in Chapter 69 of CETA, such tiles removed in broken condition cannot be excisable
Shri P.G. Chacko, Member (J) [Order per] - In this a .....

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..... No. 816/13/2005-CX dated 16-6-2005. He has also referred to earlier Circular No. 813/10/2005 dated 25-4-2005. Learned counsel has defended the impugned order by submitting that, in the absence of specific entry for waste and scrap of kiln tiles in Chapter 69 of the CETA Schedule, such tiles removed in broken condition cannot be excisable. He has also referred to the Tribunal's decision in the res .....

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