TMI Blog1997 (5) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... oglekar, Member (T)]. The appellants manufactured biscuits. Two kinds of waste were generated during the manufacture of biscuits. The dry waste consisted of spilled raw materials such as flour, sugar and sugar powder etc. and also under-baked and over-baked biscuits which were thrown on the ground. The wet waste consisted of water used for washing machinery which fell on the ground. The wast ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd wet waste generated could not be called as excisable goods. 3. Shri M. Haja Mohideen, ld. JDR arguing for the department claimed that an established classification could be altered provided due notice was issued to the assessees and re-classification was then made. He stated that since the goods were regularly marketed, they could be held to be excisable. 4. We have carefully considered the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere waste and scrap is regularly sold, it is considered as marketable product. In the impugned order, the Additional Collector himself has recorded that although these floor sweepings were purchased by dairy owners, being a distress sale, the sale price depended upon the whims of the buyer. In such a situation it cannot be held that the goods had a ready market and that they had regular sales, and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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