https://www.taxtmi.com/caselaws?id=107287 PVC waste arising during manufacture, including lumps formed before conversion into film and narrow film-trimming strips, was treated as plastic waste and scrap under Heading 3915 rather than as primary forms or finished plastic film under other headings. Chapter Note 6(a) on primary forms did not apply because the goods were manufacturing waste, not a manufactured plastic product answering the tariff description of film or other finished articles. The classification adopted by the Commissioner (Appeals) was upheld, and the Revenue's contrary classification under Heading 3904 or 3920 was rejected. en-us Tue, 04 Mar 2003 00:00:00 +0530 Wed, 21 Mar 2012 12:34:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107287 PVC waste arising during manufacture, including lumps formed before conversion into film and narrow film-trimming strips, was treated as plastic waste and scrap under Heading 3915 rather than as primary forms or finished plastic film under other headings. Chapter Note 6(a) on primary forms did not apply because the goods were manufacturing waste, not a manufactured plastic product answering the tariff description of film or other finished articles. The classification adopted by the Commissioner (Appeals) was upheld, and the Revenue's contrary classification under Heading 3904 or 3920 was rejected. Case-Laws Central Excise Tue, 04 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107287