https://www.taxtmi.com/caselaws?id=92091 An earlier classification order treating undrawn waste and cut and process waste as waste had attained finality after factory inspection and final RT-12 assessments. Later reopening on the basis of the same test reports failed because those reports did not establish the critical tariff criterion for synthetic staple fibre, namely generally uniform fibre length, and merely described the samples as polyester staple fibre or within a stated length range. The Board's circular was therefore misapplied, and the record was insufficient to displace the earlier finding, especially where the goods were under physical control. The demand and penalty were unsustainable. en-us Fri, 19 Mar 1999 00:00:00 +0530 Mon, 24 Oct 2011 15:27:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92091 An earlier classification order treating undrawn waste and cut and process waste as waste had attained finality after factory inspection and final RT-12 assessments. Later reopening on the basis of the same test reports failed because those reports did not establish the critical tariff criterion for synthetic staple fibre, namely generally uniform fibre length, and merely described the samples as polyester staple fibre or within a stated length range. The Board's circular was therefore misapplied, and the record was insufficient to displace the earlier finding, especially where the goods were under physical control. The demand and penalty were unsustainable. Case-Laws Central Excise Fri, 19 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92091