https://www.taxtmi.com/caselaws?id=89181 Classification of polycondensation waste in lump form generated during PET chips manufacture could not be determined on the existing record because the factual basis was incomplete. The key issue was whether the material had been transformed into a primary form and therefore fell outside the waste, parings and scraps exclusion under Chapter 39. As the record did not clearly establish the method of generation or utilisation of the product, the classification question could not be decided conclusively at that stage. The matter was remitted to the Assistant Collector for fresh determination after a reasonable opportunity of hearing. en-us Wed, 26 Aug 1998 00:00:00 +0530 Fri, 23 Sep 2011 18:31:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89181 Classification of polycondensation waste in lump form generated during PET chips manufacture could not be determined on the existing record because the factual basis was incomplete. The key issue was whether the material had been transformed into a primary form and therefore fell outside the waste, parings and scraps exclusion under Chapter 39. As the record did not clearly establish the method of generation or utilisation of the product, the classification question could not be decided conclusively at that stage. The matter was remitted to the Assistant Collector for fresh determination after a reasonable opportunity of hearing. Case-Laws Central Excise Wed, 26 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89181