https://www.taxtmi.com/caselaws?id=110274 Waste and scrap arising from the manufacture of X-ray film and photographic paper were held classifiable under Chapter Heading 39.15 as plastic waste and scrap. The classification turned on the constituent material of the photographic waste and the tariff scheme for Chapter 37 products, with the Explanatory Notes directing that photographic waste and scrap be classified by material composition and, if of plastics, under Heading 39.15. On that basis, the waste was treated as excisable under the Central Excise Tariff Act, 1985. The duty demand was upheld, but the penalty was set aside. en-us Wed, 24 Dec 2003 00:00:00 +0530 Mon, 16 Apr 2012 10:47:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110274 Waste and scrap arising from the manufacture of X-ray film and photographic paper were held classifiable under Chapter Heading 39.15 as plastic waste and scrap. The classification turned on the constituent material of the photographic waste and the tariff scheme for Chapter 37 products, with the Explanatory Notes directing that photographic waste and scrap be classified by material composition and, if of plastics, under Heading 39.15. On that basis, the waste was treated as excisable under the Central Excise Tariff Act, 1985. The duty demand was upheld, but the penalty was set aside. Case-Laws Central Excise Wed, 24 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110274