1998 (6) TMI 448

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..... Respondent. [Order per : G. Sankaran, Sr. Vice President]. - The issue involved in this appeal is whether certain items described as scrap by the appellants were in the nature of excisable goods within the meaning of Central Excises and Salt Act, attracting Central Excise duty. The scraps in question arise during the course of manufacture of tyres, tubes and flaps. 2. When the matter was .....

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..... . Ltd., Madras v. Union of India and Others - 1986 (26) E.L.T. 209 (Mad.) holding that bagasse arising during the course of manufacture of sugar from sugar cane was excisable goods. 3. The present appeal is in respect of those items of the classification list which the Appellate Collector had held were excisable goods. These are scrap cut pieces of fan and vee belts, scrap fabric including s .....

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