https://www.taxtmi.com/caselaws?id=102584 Waste, parings and scraps of plastic, including P.U. foam cut pieces and shreddings, were treated as covered by entry 24 of Notification No. 53/88. The Tribunal followed its earlier ruling in Jain & Jayna Foam Pvt. Ltd., which had held that such material fell within the exemption notification. Marketability was accepted as not being in issue, and the exemption entry was considered sufficient to dispose of the matter. On that basis, the material was held covered by the notification and the impugned order was set aside. en-us Tue, 16 Feb 1999 00:00:00 +0530 Wed, 15 Feb 2012 13:36:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102584 Waste, parings and scraps of plastic, including P.U. foam cut pieces and shreddings, were treated as covered by entry 24 of Notification No. 53/88. The Tribunal followed its earlier ruling in Jain & Jayna Foam Pvt. Ltd., which had held that such material fell within the exemption notification. Marketability was accepted as not being in issue, and the exemption entry was considered sufficient to dispose of the matter. On that basis, the material was held covered by the notification and the impugned order was set aside. Case-Laws Central Excise Tue, 16 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102584