https://www.taxtmi.com/caselaws?id=112675 Twisted and unsystematically wound HDPE tapes that could not be used on looms for weaving were treated as waste and scrap of plastic rather than HDPE tapes. The decisive factor was their inability to serve the intended manufacturing purpose, and a trade notice supported classification of defective plastic articles as waste and scrap where unusable for that purpose. On that basis, the goods fell under Heading 39.15 of the Central Excise Tariff Act, 1985, and the exemption under Notification No. 53/88-C.E. was available. The Revenue's contrary classification under Heading 39.20 was rejected. en-us Mon, 04 Oct 2004 00:00:00 +0530 Tue, 01 May 2012 12:19:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112675 Twisted and unsystematically wound HDPE tapes that could not be used on looms for weaving were treated as waste and scrap of plastic rather than HDPE tapes. The decisive factor was their inability to serve the intended manufacturing purpose, and a trade notice supported classification of defective plastic articles as waste and scrap where unusable for that purpose. On that basis, the goods fell under Heading 39.15 of the Central Excise Tariff Act, 1985, and the exemption under Notification No. 53/88-C.E. was available. The Revenue's contrary classification under Heading 39.20 was rejected. Case-Laws Central Excise Mon, 04 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112675