https://www.taxtmi.com/caselaws?id=72654 Godet waste arising in the manufacture of rayon yarn was held not to fall under item 18 of the Central Excise Tariff Schedule. The Tribunal treated the earlier Century Rayon decision as non-determinative on merits, because it only quashed the departmental order for lack of independent application of mind. It preferred the later Bombay High Court ruling in R.K. Synthetics & Fibres and related authorities, which classified similar waste outside item 18. The cellulosic or non-cellulosic character of the waste did not alter the classification result, so the residuary item 68 applied and the Revenue's challenge failed. en-us Fri, 12 Sep 1986 00:00:00 +0530 Tue, 24 May 2011 10:57:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72654 Godet waste arising in the manufacture of rayon yarn was held not to fall under item 18 of the Central Excise Tariff Schedule. The Tribunal treated the earlier Century Rayon decision as non-determinative on merits, because it only quashed the departmental order for lack of independent application of mind. It preferred the later Bombay High Court ruling in R.K. Synthetics & Fibres and related authorities, which classified similar waste outside item 18. The cellulosic or non-cellulosic character of the waste did not alter the classification result, so the residuary item 68 applied and the Revenue's challenge failed. Case-Laws Central Excise Fri, 12 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72654