Exemption for P.U. foam waste and scrap under Notification No. 53/88 confirmed, following earlier Tribunal precedent.

Waste, parings and scraps of plastic, including P.U. foam cut pieces and shreddings, were treated as covered by entry 24 of Notification No. 53/88. The Tribunal followed its earlier ruling in Jain & Jayna Foam Pvt. Ltd., which had held that such material fell within the exemption notification. Marketability was accepted as not being in issue, and the exemption entry was considered sufficient to dispose of the matter. On that basis, the material was held covered by the notification and the impugned order was set aside.

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Issues: Whether the waste, parings and scraps of plastic, including P.U. foam cut pieces and shreddings, were covered by entry 24 of Notification No. 53/88.

Analysis: The dispute concerned waste and scrap of P.U. foam classifiable under heading 3915.30, and the parties agreed that the issue was covered by the Tribunal's earlier decision in Jain & Jayna Foam Pvt. Ltd., which held that such material fell within Notification No. 53/88. The Tribunal accepted that marketability was not in issue and that the applicability of the exemption entry was sufficient for disposal of the appeal.

Conclusion: The material was held to be covered by Notification No. 53/88, and the impugned order was set aside.

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