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<h1>Duty on Yarn Waste Upheld: Pre-Process Waste Taxable</h1> The Tribunal held that duty is payable on waste generated during multi-folding of yarn, rejecting the appellant's argument that duty should not apply to ... Hard waste of yarn The case involved a dispute over duty payable on hard waste generated during the multi-folding of yarn. The appellant argued that duty should not be paid on waste generated before multi-folding. The Department contended that duty was due on waste generated during the process. The Tribunal held that duty is payable on waste generated during multi-folding, citing a Supreme Court decision. The appeals were rejected.