https://www.taxtmi.com/caselaws?id=166654 Duty paid on yarn at the stage of removal and assessment remained complete even after the yarn was later consumed in weaving, so lap waste arising during that captive use did not fall within the exemption notification. The Tribunal held that the notification could apply only where the waste yarn itself was presented for assessment and removal under the relevant rules; post-assessment waste from duty-paid yarn was therefore outside its scope. The plea of discrimination was rejected because the notification applied uniformly to waste yarn under the tariff entry regardless of cotton content. The time-bar objection was not decided, as the claim failed on the substantive issue. en-us Wed, 03 Aug 1983 00:00:00 +0530 Thu, 30 Oct 2014 10:26:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166654 Duty paid on yarn at the stage of removal and assessment remained complete even after the yarn was later consumed in weaving, so lap waste arising during that captive use did not fall within the exemption notification. The Tribunal held that the notification could apply only where the waste yarn itself was presented for assessment and removal under the relevant rules; post-assessment waste from duty-paid yarn was therefore outside its scope. The plea of discrimination was rejected because the notification applied uniformly to waste yarn under the tariff entry regardless of cotton content. The time-bar objection was not decided, as the claim failed on the substantive issue. Case-Laws Central Excise Wed, 03 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166654