https://www.taxtmi.com/caselaws?id=107909 Soft waste generated at the preparatory stage of converting blended tops into rowings/slieves was held not to arise in or in relation to the manufacture of man-made staple fibre under Chapter Note 3 of Chapter 55. The Tribunal accepted that the process did not alter the essential character of the fibre and relied on earlier classification precedent treating similar waste as outside sub-heading 5503.19/5503.20. On that reasoning, the disputed waste was not classifiable under sub-heading 5503.19 and was not dutiable on that basis, with the issue decided in favour of the assessee. en-us Wed, 27 Aug 2003 00:00:00 +0530 Tue, 27 Mar 2012 16:30:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107909 Soft waste generated at the preparatory stage of converting blended tops into rowings/slieves was held not to arise in or in relation to the manufacture of man-made staple fibre under Chapter Note 3 of Chapter 55. The Tribunal accepted that the process did not alter the essential character of the fibre and relied on earlier classification precedent treating similar waste as outside sub-heading 5503.19/5503.20. On that reasoning, the disputed waste was not classifiable under sub-heading 5503.19 and was not dutiable on that basis, with the issue decided in favour of the assessee. Case-Laws Central Excise Wed, 27 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107909