https://www.taxtmi.com/caselaws?id=220588 The Commissioner ruled in favor of the appellant, a manufacturer of Synthetic filament yarn, in a dispute over the classification of waste Nylon Monofilament yarn. The waste was classified under Tariff Heading 5404 10 00 at a duty rate of 12%, contrary to the Lower Adjudicating Authority's classification under Tariff Heading 3915 90 50 at a duty rate of 16%. The Commissioner agreed with the appellant's argument that the waste should be classified under the same heading as the final product, Tariff Heading 5404, and that the waste was not specifically covered under Tariff Heading 3915. The appellant was relieved of duty, interest, and penalty obligations. en-us Fri, 27 May 2011 00:00:00 +0530 Fri, 01 Feb 2013 08:03:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220588 The Commissioner ruled in favor of the appellant, a manufacturer of Synthetic filament yarn, in a dispute over the classification of waste Nylon Monofilament yarn. The waste was classified under Tariff Heading 5404 10 00 at a duty rate of 12%, contrary to the Lower Adjudicating Authority's classification under Tariff Heading 3915 90 50 at a duty rate of 16%. The Commissioner agreed with the appellant's argument that the waste should be classified under the same heading as the final product, Tariff Heading 5404, and that the waste was not specifically covered under Tariff Heading 3915. The appellant was relieved of duty, interest, and penalty obligations. Case-Laws Central Excise Fri, 27 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220588