1987 (3) TMI 528

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..... was made on the Respondents M/s. Inchek Tyres Ltd. for payment of duty under Tariff Item 68 Central Excise Tariff on scrap of tyres and tubes removed by them without payment of duty during the period 4-5-1975 to 9-12-1978. The respondents denied liability claiming that such scrap was not an excisable product. By order dated 29-6-1982 the Deputy Collector of Central Excise, Calcutta held that the s .....

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..... way of scrapping of the tyres and tubes which were found not marketable and were thereupon scrapped. On the question whether scrap rubber arising in the course of manufacture of tyres and tubes would be chargeable to duty under Tariff Item 68 Central Excise Tariff this Tribunal has held that they would be so chargeable. This was in the case of Super Tyres (P) Ltd. v. Collector of Central Excise [1 .....

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