https://www.taxtmi.com/caselaws?id=120565 Trimming and cuttings arising during manufacture of coated paper and paperboard remain linked to the Chapter 48 product and are not treated as waste and scrap under Chapter Heading 47.02 merely because they are marketable or sold. The tariff scheme for the relevant period contained no separate Chapter 48 heading for such waste, and Chapter 47.02 did not support reclassification of these manufacturing by-products away from the principal coated paper product. The result is that the trimming and cuttings were not classifiable under Chapter Heading 47.02 and no excise duty was payable on that basis. en-us Mon, 18 Dec 2006 00:00:00 +0530 Sat, 21 Jul 2012 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120565 Trimming and cuttings arising during manufacture of coated paper and paperboard remain linked to the Chapter 48 product and are not treated as waste and scrap under Chapter Heading 47.02 merely because they are marketable or sold. The tariff scheme for the relevant period contained no separate Chapter 48 heading for such waste, and Chapter 47.02 did not support reclassification of these manufacturing by-products away from the principal coated paper product. The result is that the trimming and cuttings were not classifiable under Chapter Heading 47.02 and no excise duty was payable on that basis. Case-Laws Central Excise Mon, 18 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120565