https://www.taxtmi.com/caselaws?id=191516 Finished products manufactured from plastic waste were not classifiable under Chapter 54 or 55 because they were not obtained by the process required by the relevant chapter note. On the facts found, the Tribunal treated the classification under those chapters as unsustainable and rejected the corresponding duty demands, interest and penalties for the first disputed period. For the later period, the subsequent statutory amendment and exemption covered goods manufactured from plastic waste, which also negatived duty liability. The operative effect was relief to the assessees on all appeals, with the tax demands and associated consequences set aside. en-us Tue, 26 Aug 2014 00:00:00 +0530 Thu, 06 Apr 2017 10:02:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191516 Finished products manufactured from plastic waste were not classifiable under Chapter 54 or 55 because they were not obtained by the process required by the relevant chapter note. On the facts found, the Tribunal treated the classification under those chapters as unsustainable and rejected the corresponding duty demands, interest and penalties for the first disputed period. For the later period, the subsequent statutory amendment and exemption covered goods manufactured from plastic waste, which also negatived duty liability. The operative effect was relief to the assessees on all appeals, with the tax demands and associated consequences set aside. Case-Laws Central Excise Tue, 26 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191516