https://www.taxtmi.com/caselaws?id=89175 The Tribunal classified the acrylic sheet scrap and cellulose acetate cuttings under Item 68 of the Central Excise Tariff, contrary to the Department's classification under Item 15A(1). The Tribunal found that the waste and scrap in question originated from articles falling under Item 68, leading to the decision in favor of the appellants. The case was remanded for further examination regarding Notification 182/82 and consideration of unjust enrichment under Section 11B of the Central Excise Act, resulting in all four appeals being allowed for further review. en-us Thu, 20 Aug 1998 00:00:00 +0530 Fri, 23 Sep 2011 18:13:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89175 The Tribunal classified the acrylic sheet scrap and cellulose acetate cuttings under Item 68 of the Central Excise Tariff, contrary to the Department's classification under Item 15A(1). The Tribunal found that the waste and scrap in question originated from articles falling under Item 68, leading to the decision in favor of the appellants. The case was remanded for further examination regarding Notification 182/82 and consideration of unjust enrichment under Section 11B of the Central Excise Act, resulting in all four appeals being allowed for further review. Case-Laws Customs Thu, 20 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89175