1996 (6) TMI 306 - AT - Central Excise

Summary

The issue was whether scrap edge cuttings of transmission and conveyor beltings were classifiable under Item No. 16A(2) or Item 68 of the Central Excise Tariff Schedule. The Tribunal held that the goods were waste material and not excisable goods, following precedents. The appeal was allowed, setting aside the previous order.