https://www.taxtmi.com/caselaws?id=166640 Cuttings and trimmings of polyurethane foam were treated as the same commodity as the parent foam because they retained the same nature, composition, characteristics and use, and were usable for manufacture of polyurethane foam articles. Being described as waste or scrap did not change their essential identity, and Item 15A(3) contained no shape or size restriction that would exclude smaller pieces. Authorities on refuse or scrap requiring re-melting were distinguished because those materials were not usable in the same way as the parent product. On that reasoning, the cuttings and trimmings remained covered by Item 15A(3) and were liable to duty. en-us Sat, 15 Oct 1983 00:00:00 +0530 Wed, 29 Oct 2014 14:31:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166640 Cuttings and trimmings of polyurethane foam were treated as the same commodity as the parent foam because they retained the same nature, composition, characteristics and use, and were usable for manufacture of polyurethane foam articles. Being described as waste or scrap did not change their essential identity, and Item 15A(3) contained no shape or size restriction that would exclude smaller pieces. Authorities on refuse or scrap requiring re-melting were distinguished because those materials were not usable in the same way as the parent product. On that reasoning, the cuttings and trimmings remained covered by Item 15A(3) and were liable to duty. Case-Laws Central Excise Sat, 15 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166640