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of <h1>Appeal allowed as waste plastic exempt under Notification No. 53/88.</h1> <h3>COLLECTOR OF CENTRAL EXCISE, NEW DELHI Versus JJ. FOAM</h3> COLLECTOR OF CENTRAL EXCISE, NEW DELHI Versus JJ. FOAM - 2002 (146) E.L.T. 373 (Tri. - Del.) The appeal was filed regarding the classification of waste plastic under exemption Notification No. 53/88. The Tribunal held that the material was covered by the notification based on a previous order. The impugned order was set aside, and the appeal was allowed.
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