https://www.taxtmi.com/caselaws?id=95091 Specific excise exemption for waste, scrap, parings and cuttings generated during BOPP film manufacture overrides the general duty rule, so no duty applies when that material is cleared as such. Granules obtained by recycling this waste and captively reused in further BOPP film manufacture are treated as inputs and are not dutiable because they are not cleared for home consumption. Sub-standard granules cleared for home consumption remain dutiable: despite arising from recycled scrap, they are commercially known as granules and cannot be classified as exempt waste or scrap. en-us Tue, 14 Nov 2000 00:00:00 +0530 Wed, 07 Dec 2011 17:43:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95091 Specific excise exemption for waste, scrap, parings and cuttings generated during BOPP film manufacture overrides the general duty rule, so no duty applies when that material is cleared as such. Granules obtained by recycling this waste and captively reused in further BOPP film manufacture are treated as inputs and are not dutiable because they are not cleared for home consumption. Sub-standard granules cleared for home consumption remain dutiable: despite arising from recycled scrap, they are commercially known as granules and cannot be classified as exempt waste or scrap. Case-Laws Central Excise Tue, 14 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95091