TMI Blog1992 (1) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... (J)]. In this appeal, the appellants have challenged the order-in-appeal dated 17-8-1989 passed by the Collector (Appeals) Central Excise, New Delhi. By this order, he has confirmed the Assistant Collector s order-in-original and has held that broken tiles produced during the course of manufacturing process, had all the physical, chemical characteristics of tiles and were sold as tiles no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ous other such cases, what is turned out by the machine is the final product and that would be the glazed tiles. It is contended that if they are broken tiles which could not acquire the shapes and sizes of glazed tiles/the same are automatically thrown out by the machine separately aside the conveyor belt. They contended that these broken tiles are waste material which is normally thrown away but ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out several grounds in the appeal Memo. 3. When the appeal came up for hearing, Shri R. Santhanam, learned Advocate for the appellants, contended that this matter is no longer res-integra as this Bench has already considered the question of dutiability on the broken glazed tiles and has held that the same being waste material, are not excisable in the case of CCE v. M/s. Somany Pilkingtons Pvt. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses and Salt Act and excisable to duty. The Bench having considered the issue in great length, has held that the broken glazed tiles are not excisable to duty. The Bench has also held that merely because the waste tiles are sold in market on weight basis or sold to contractors on auction, that cannot be a factor to consider the goods to be marketable. The Bench has held in para 13 as under - It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te material for a nominal price, they would have to be discarded or thrown away as waste material . The above ruling of the Tribunal is fully applicable to the facts of this case from the angle by which the lower authorities have decided the case. Therefore, the appeal is allowed by applying the ratio of the above cited case with consequential relief, if any. - - TaxTMI - TMITax - Central Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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