https://www.taxtmi.com/caselaws?id=83612 Waste arising during conversion of duty-paid filament yarn into texturised yarn was held outside Tariff Item 18-IV because that entry covered only wastes arising in or in relation to the manufacture of man-made fibres and man-made filament yarns. Since the waste did not arise from those specified manufacturing processes, it could not be classified under that entry merely by reason of being waste. Classification determined the applicable rate of duty, so the higher duty of Rs. 9 per kg was not attracted. The assessee's position was upheld and the waste remained outside the impugned tariff entry. en-us Wed, 28 Sep 1994 00:00:00 +0530 Thu, 14 Jul 2011 15:27:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83612 Waste arising during conversion of duty-paid filament yarn into texturised yarn was held outside Tariff Item 18-IV because that entry covered only wastes arising in or in relation to the manufacture of man-made fibres and man-made filament yarns. Since the waste did not arise from those specified manufacturing processes, it could not be classified under that entry merely by reason of being waste. Classification determined the applicable rate of duty, so the higher duty of Rs. 9 per kg was not attracted. The assessee's position was upheld and the waste remained outside the impugned tariff entry. Case-Laws Central Excise Wed, 28 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83612