https://www.taxtmi.com/caselaws?id=92401 Polyester chips collected after manufacture, though contaminated with dust or foreign particles and unsuitable for a particular end use, retained their tariff identity as chips and were not treated as waste. Their classification under Heading 39.07 was upheld because sub-standard or defective goods do not cease to be the same goods merely due to inferior quality. Exemption under Notification No. 14/92-C.E. depended on proof of the prescribed end-use condition for manufacture of polyester staple fibre, and exemption was not granted on the record before the Tribunal. The demand and penalties were sustained, with limited liberty to establish compliance before the Commissioner. en-us Tue, 24 Aug 1999 00:00:00 +0530 Tue, 01 Nov 2011 14:22:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92401 Polyester chips collected after manufacture, though contaminated with dust or foreign particles and unsuitable for a particular end use, retained their tariff identity as chips and were not treated as waste. Their classification under Heading 39.07 was upheld because sub-standard or defective goods do not cease to be the same goods merely due to inferior quality. Exemption under Notification No. 14/92-C.E. depended on proof of the prescribed end-use condition for manufacture of polyester staple fibre, and exemption was not granted on the record before the Tribunal. The demand and penalties were sustained, with limited liberty to establish compliance before the Commissioner. Case-Laws Central Excise Tue, 24 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92401