https://www.taxtmi.com/caselaws?id=107355 Waste filament yarn generated in lump form at the spinneret stage, before it acquired the characteristics of filament, was not classifiable as filament waste under Chapter 54. Classification had to be determined on the condition of the goods at the time of assessment, and the material remained intermediate polymer waste rather than filament waste. The contention that it had the essential qualities of filament was rejected on the factual finding that it was still in lump form, so the excise demand was not sustainable. en-us Fri, 03 Jan 2003 00:00:00 +0530 Wed, 21 Mar 2012 17:56:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107355 Waste filament yarn generated in lump form at the spinneret stage, before it acquired the characteristics of filament, was not classifiable as filament waste under Chapter 54. Classification had to be determined on the condition of the goods at the time of assessment, and the material remained intermediate polymer waste rather than filament waste. The contention that it had the essential qualities of filament was rejected on the factual finding that it was still in lump form, so the excise demand was not sustainable. Case-Laws Central Excise Fri, 03 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107355