https://www.taxtmi.com/caselaws?id=325380 Polyester oriented yarn (POY) was treated as falling within the broader expression polyester filament yarn (PFY) for purposes of Notification No. 12/2012-CE, because PFY was understood as a generic tariff description covering different yarn forms depending on manufacturing process and winding conditions; the duty demand on POY was therefore set aside. The dispute relating to waste and scrap of polyester staple fibre and POY was remanded for fresh examination under Notification No. 89/95-CE, as the relevant exemption conditions had not been properly verified on the facts and required consideration after hearing the assessee. en-us Wed, 06 Jan 2016 00:00:00 +0530 Mon, 17 Oct 2016 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325380 Polyester oriented yarn (POY) was treated as falling within the broader expression polyester filament yarn (PFY) for purposes of Notification No. 12/2012-CE, because PFY was understood as a generic tariff description covering different yarn forms depending on manufacturing process and winding conditions; the duty demand on POY was therefore set aside. The dispute relating to waste and scrap of polyester staple fibre and POY was remanded for fresh examination under Notification No. 89/95-CE, as the relevant exemption conditions had not been properly verified on the facts and required consideration after hearing the assessee. Case-Laws Central Excise Wed, 06 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325380