https://www.taxtmi.com/caselaws?id=244749 Exemption under Sr. No. 78 of Notification No. 4/2006-CE applies only to plastic materials reprocessed in India from scrap or waste of specified goods, and Chapter Note 7 to Chapter 39 excludes certain waste, parings and scrap of a single thermoplastic material transformed into primary forms. On the record, there was insufficient evidence that the imported acrylic reprocessed granules were produced from qualifying waste or scrap, as the invoices, bills of entry and origin certificate described the goods inconsistently and indicated mixed colours. Complete waiver of pre-deposit was therefore not justified at the stay stage, and partial pre-deposit was directed with balance recovery stayed pending appeal. en-us Thu, 09 Jan 2014 00:00:00 +0530 Fri, 05 Feb 2016 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244749 Exemption under Sr. No. 78 of Notification No. 4/2006-CE applies only to plastic materials reprocessed in India from scrap or waste of specified goods, and Chapter Note 7 to Chapter 39 excludes certain waste, parings and scrap of a single thermoplastic material transformed into primary forms. On the record, there was insufficient evidence that the imported acrylic reprocessed granules were produced from qualifying waste or scrap, as the invoices, bills of entry and origin certificate described the goods inconsistently and indicated mixed colours. Complete waiver of pre-deposit was therefore not justified at the stay stage, and partial pre-deposit was directed with balance recovery stayed pending appeal. Case-Laws Central Excise Thu, 09 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244749