https://www.taxtmi.com/caselaws?id=90024 Waste arising from the manufacture of HDPE tapes was held classifiable with the tapes under Chapter 39 of the Central Excise Tariff Act, 1985, following the later authoritative classification relied on by the Tribunal. Because the goods and their waste were outside Chapter 54, the exemption under Notification No. 53/87, which applied to Chapter 54 goods, could not be claimed. The Tribunal therefore rejected the exemption claim and the appeal failed. en-us Tue, 16 Mar 1999 00:00:00 +0530 Sat, 01 Oct 2011 18:22:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90024 Waste arising from the manufacture of HDPE tapes was held classifiable with the tapes under Chapter 39 of the Central Excise Tariff Act, 1985, following the later authoritative classification relied on by the Tribunal. Because the goods and their waste were outside Chapter 54, the exemption under Notification No. 53/87, which applied to Chapter 54 goods, could not be claimed. The Tribunal therefore rejected the exemption claim and the appeal failed. Case-Laws Central Excise Tue, 16 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90024