https://www.taxtmi.com/caselaws?id=91781 An exemption for waste under Notification No. 243/79 applied to waste arising during manufacture of polypropylene tapes or yarn classified under Chapter Heading 5401, so that waste was exempt from duty. The exemption did not extend to waste generated at later stages in the manufacture of fabrics from tape or in the manufacture of sacks, because no separate exemption covered those stages and a nil rate for the finished fabric did not remove the duty liability for waste within the tariff entries for synthetic or artificial filament waste. The relief was therefore confined to waste at the tape or yarn stage. en-us Wed, 21 Apr 1999 00:00:00 +0530 Thu, 20 Oct 2011 18:13:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91781 An exemption for waste under Notification No. 243/79 applied to waste arising during manufacture of polypropylene tapes or yarn classified under Chapter Heading 5401, so that waste was exempt from duty. The exemption did not extend to waste generated at later stages in the manufacture of fabrics from tape or in the manufacture of sacks, because no separate exemption covered those stages and a nil rate for the finished fabric did not remove the duty liability for waste within the tariff entries for synthetic or artificial filament waste. The relief was therefore confined to waste at the tape or yarn stage. Case-Laws Central Excise Wed, 21 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91781