2012 (1) TMI 107

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..... eing bought and sold for a consideration and such goods shall be deemed to be marketable. As such, it is clear that said explanation relates to marketability aspect of the product - in any case waste and scrap arising in the appellants factory would not prima facie get covered under 8548 90 00 but may prima facie get covered under Heading 7404 00 12. Inasmuch as the show cause notice proposes clas .....

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..... prima facie, stands covered by the Delhi High Court decision in the case of Modi Rubber Ltd. and another v. Union of India and Another reported as 1987 (29) E.L.T. 502. The benefit of the same does not stand extended to the appellant on the ground that the said judgment pertains to the period prior to amendment of Section 2(d) of Central Excise Act, 1944 with effect from 10-5-1988 when a new expla .....

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