Waste determination for polyester staple fibre: physical verification and sampling govern classification; no fixed waste percentage imposed. Waste in polyester staple fibre must be classified by physical verification and sample testing where needed; no statutory percentage is prescribed and the Board advises against fixing any maximum percentage. Each consignment is to be examined on its merits by the assessing officer, and waste cleared after payment of duty in accordance with its classification under the CET.
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Waste determination for polyester staple fibre: physical verification and sampling govern classification; no fixed waste percentage imposed.
Waste in polyester staple fibre must be classified by physical verification and sample testing where needed; no statutory percentage is prescribed and the Board advises against fixing any maximum percentage. Each consignment is to be examined on its merits by the assessing officer, and waste cleared after payment of duty in accordance with its classification under the CET.
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