https://www.taxtmi.com/caselaws?id=170530 Waste generated during conversion of polyester tow into polyester tops is treated as waste arising in relation to the manufacture of man-made staple fibres, because tow and top are both forms of fibre and the conversion process qualifies as manufacture under the Central Excise Act. On that reasoning, the soft waste falls within CETH 5503.19 and is excisable. The demand was also within the normal limitation period, so no time-bar issue survived on the facts recorded. The appeal was therefore unsuccessful on both merits and limitation, and the duty demand was sustained. en-us Fri, 06 Sep 2013 00:00:00 +0530 Sat, 30 May 2015 18:30:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170530 Waste generated during conversion of polyester tow into polyester tops is treated as waste arising in relation to the manufacture of man-made staple fibres, because tow and top are both forms of fibre and the conversion process qualifies as manufacture under the Central Excise Act. On that reasoning, the soft waste falls within CETH 5503.19 and is excisable. The demand was also within the normal limitation period, so no time-bar issue survived on the facts recorded. The appeal was therefore unsuccessful on both merits and limitation, and the duty demand was sustained. Case-Laws Central Excise Fri, 06 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170530