https://www.taxtmi.com/caselaws?id=100572 Waste arising in the manufacture of flexible polyurethane foam had to be segregated between non-excisable waste generated during foaming and dutiable waste and scrap arising after formation of foam blocks. For the dutiable portion under Heading 39.15, Notification No. 53/88-C.E. applied to plastics waste where the goods satisfied its conditions, while Notification No. 54/88-C.E. governed the specific category of flexible polyurethane foam waste subject to its clearance limit. As the dispute involved interpretation of exemption entries and no suppression or mala fide intent was shown, penalty was not leviable. The duty demand was set aside for fresh determination after de novo verification. en-us Mon, 21 Dec 1998 00:00:00 +0530 Fri, 03 Feb 2012 11:45:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100572 Waste arising in the manufacture of flexible polyurethane foam had to be segregated between non-excisable waste generated during foaming and dutiable waste and scrap arising after formation of foam blocks. For the dutiable portion under Heading 39.15, Notification No. 53/88-C.E. applied to plastics waste where the goods satisfied its conditions, while Notification No. 54/88-C.E. governed the specific category of flexible polyurethane foam waste subject to its clearance limit. As the dispute involved interpretation of exemption entries and no suppression or mala fide intent was shown, penalty was not leviable. The duty demand was set aside for fresh determination after de novo verification. Case-Laws Central Excise Mon, 21 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100572