https://www.taxtmi.com/caselaws?id=91435 Waste generated in the tow-to-top process was treated as falling outside Heading 55.03 on a prima facie basis because that tariff entry is confined to waste arising in or in relation to the manufacture of staple fibre. The Tribunal relied on the distinction drawn in the HSN Explanatory Notes between staple fibre manufacture and the tow-to-top process, and considered the cited precedent prima facie applicable. On that basis, it found a prima facie case for waiver of pre-deposit of duty and penalty and granted stay of recovery. en-us Tue, 18 May 1999 00:00:00 +0530 Tue, 18 Oct 2011 10:20:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91435 Waste generated in the tow-to-top process was treated as falling outside Heading 55.03 on a prima facie basis because that tariff entry is confined to waste arising in or in relation to the manufacture of staple fibre. The Tribunal relied on the distinction drawn in the HSN Explanatory Notes between staple fibre manufacture and the tow-to-top process, and considered the cited precedent prima facie applicable. On that basis, it found a prima facie case for waiver of pre-deposit of duty and penalty and granted stay of recovery. Case-Laws Central Excise Tue, 18 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91435