https://www.taxtmi.com/caselaws?id=111331 The Tribunal ruled in favor of the appellants, who argued that waste arising from synthetic yarns should be classified as "Hard Waste" exempt from duty as it was already duty borne. The Tribunal emphasized that duty paid on the parent yarn should suffice, and waste generated from duty paid yarn used within the factory should not attract additional duty unless it results in the manufacture of a different taxable commodity. As there was no specific exemption for waste of synthetic yarns in the tariff, the Tribunal set aside the lower authorities' decision and granted relief to the appellants. en-us Mon, 22 Mar 2004 00:00:00 +0530 Mon, 23 Apr 2012 10:54:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111331 The Tribunal ruled in favor of the appellants, who argued that waste arising from synthetic yarns should be classified as "Hard Waste" exempt from duty as it was already duty borne. The Tribunal emphasized that duty paid on the parent yarn should suffice, and waste generated from duty paid yarn used within the factory should not attract additional duty unless it results in the manufacture of a different taxable commodity. As there was no specific exemption for waste of synthetic yarns in the tariff, the Tribunal set aside the lower authorities' decision and granted relief to the appellants. Case-Laws Central Excise Mon, 22 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111331