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<h1>Appeal allowed as waste plastic exempt under Notification No. 53/88.</h1> The appeal was allowed as the Tribunal held that the waste plastic fell under the exemption Notification No. 53/88, overturning the impugned order. - 2002 ... Eligible for exemption under Notification No. 53/88-C.E. 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.