https://www.taxtmi.com/caselaws?id=95818 The Tribunal concluded that cotton soft waste was not subject to central excise duty before the 1995 amendment of Chapter 52. It was determined that soft waste did not meet the criteria of excisable goods outlined in the Central Excise Tariff Act before the said amendment. As a result, the Tribunal sided with the assessee, overturning the Commissioner (Appeals) decision and ruling in favor of the assessee on the dutiability of cotton soft waste pre-amendment. en-us Fri, 27 Apr 2001 00:00:00 +0530 Thu, 15 Dec 2011 12:20:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95818 The Tribunal concluded that cotton soft waste was not subject to central excise duty before the 1995 amendment of Chapter 52. It was determined that soft waste did not meet the criteria of excisable goods outlined in the Central Excise Tariff Act before the said amendment. As a result, the Tribunal sided with the assessee, overturning the Commissioner (Appeals) decision and ruling in favor of the assessee on the dutiability of cotton soft waste pre-amendment. Case-Laws Central Excise Fri, 27 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95818