https://www.taxtmi.com/caselaws?id=123585 A CESTAT interim-relief note records that a 100% EOU claimed waste cleared from its blended-yarn plant was cotton waste eligible for exemption under Notification No. 23/2003. On the facts presented, the Tribunal found prima facie merit in treating the waste as cotton waste because cotton appeared to be the predominant constituent by weight. Applying a predominance-based approach to classification, it allowed unconditional stay for the assessee pending final determination of duty liability in the substantive proceedings. en-us Thu, 05 Jun 2008 00:00:00 +0530 Tue, 18 Sep 2012 10:50:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123585 A CESTAT interim-relief note records that a 100% EOU claimed waste cleared from its blended-yarn plant was cotton waste eligible for exemption under Notification No. 23/2003. On the facts presented, the Tribunal found prima facie merit in treating the waste as cotton waste because cotton appeared to be the predominant constituent by weight. Applying a predominance-based approach to classification, it allowed unconditional stay for the assessee pending final determination of duty liability in the substantive proceedings. Case-Laws Central Excise Thu, 05 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123585