https://www.taxtmi.com/caselaws?id=165814 Coning and godet waste of rayon yarn, being classifiable only under Tariff Item 18(1), was treated as covered by the same concessional scheme that applied to rayon and synthetic yarn under Notification No. 198/76 as amended by Notification No. 249/76. Because the waste had already been assessed under that tariff item and there was no separate sub-item excluding it, the incentive benefit was held admissible to the waste as well. The revision succeeded. en-us Mon, 31 Aug 1981 00:00:00 +0530 Tue, 12 Aug 2014 14:52:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165814 Coning and godet waste of rayon yarn, being classifiable only under Tariff Item 18(1), was treated as covered by the same concessional scheme that applied to rayon and synthetic yarn under Notification No. 198/76 as amended by Notification No. 249/76. Because the waste had already been assessed under that tariff item and there was no separate sub-item excluding it, the incentive benefit was held admissible to the waste as well. The revision succeeded. Case-Laws Central Excise Mon, 31 Aug 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165814