https://www.taxtmi.com/caselaws?id=97328 Exemption for recycled plastic agglomerate cleared by a 100% Export Oriented Undertaking to the Domestic Tariff Area depended on classification under the prescribed Chapter 39 headings and re-processing of plastic waste and scrap in India. Plastic agglomerate manufactured from Chapter 39 plastic waste and scrap in an Indian unit met these conditions, including where the unit operated as a 100% Export Oriented Undertaking. Prior treatment of the same goods between the parties supported eligibility, while the Revenue's relied-upon Board circular had been struck down by High Courts. The exemption under Notification No. 5/98-C.E. therefore applied. en-us Fri, 14 Sep 2001 00:00:00 +0530 Mon, 16 Jan 2012 12:55:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97328 Exemption for recycled plastic agglomerate cleared by a 100% Export Oriented Undertaking to the Domestic Tariff Area depended on classification under the prescribed Chapter 39 headings and re-processing of plastic waste and scrap in India. Plastic agglomerate manufactured from Chapter 39 plastic waste and scrap in an Indian unit met these conditions, including where the unit operated as a 100% Export Oriented Undertaking. Prior treatment of the same goods between the parties supported eligibility, while the Revenue's relied-upon Board circular had been struck down by High Courts. The exemption under Notification No. 5/98-C.E. therefore applied. Case-Laws Central Excise Fri, 14 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97328