https://www.taxtmi.com/caselaws?id=89508 Chapter 55 Note 3 confines sub-headings 5503.11, 5503.12, 5503.19 and 5503.20 to waste arising in or in relation to manufacture of man-made staple fibre. Soft waste generated from non-duty-paid fibre purchased for yarn manufacture did not satisfy that condition because the assessee did not manufacture staple fibre. The HSN Explanatory Notes could not override the specific Chapter Note, and Note 4 was inapplicable on the facts. The waste therefore did not fall under sub-heading 5503.19 or 5503.20, and the classification adopted by the lower authorities was incorrect. en-us Thu, 10 Dec 1998 00:00:00 +0530 Tue, 27 Sep 2011 15:54:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89508 Chapter 55 Note 3 confines sub-headings 5503.11, 5503.12, 5503.19 and 5503.20 to waste arising in or in relation to manufacture of man-made staple fibre. Soft waste generated from non-duty-paid fibre purchased for yarn manufacture did not satisfy that condition because the assessee did not manufacture staple fibre. The HSN Explanatory Notes could not override the specific Chapter Note, and Note 4 was inapplicable on the facts. The waste therefore did not fall under sub-heading 5503.19 or 5503.20, and the classification adopted by the lower authorities was incorrect. Case-Laws Central Excise Thu, 10 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89508