https://www.taxtmi.com/caselaws?id=356691 Trimmings and end cuts arising during manufacture of stitch bonded glass fabrics were treated as waste and scrap of glass under Tariff Item 7001 00 90, because they retained the essential identity of glass waste and scrap. The tariff entry for Chapter 70 covered cullet and other waste and scrap of glass, and the residual sub-heading applied to goods not falling under specific sub-headings. The fact that the appellant did not manufacture finished glass products did not exclude the goods from classification as glass scrap. The lower authorities' classification was upheld and the appeals failed. en-us Wed, 31 Jan 2018 00:00:00 +0530 Wed, 27 Jun 2018 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356691 Trimmings and end cuts arising during manufacture of stitch bonded glass fabrics were treated as waste and scrap of glass under Tariff Item 7001 00 90, because they retained the essential identity of glass waste and scrap. The tariff entry for Chapter 70 covered cullet and other waste and scrap of glass, and the residual sub-heading applied to goods not falling under specific sub-headings. The fact that the appellant did not manufacture finished glass products did not exclude the goods from classification as glass scrap. The lower authorities' classification was upheld and the appeals failed. Case-Laws Central Excise Wed, 31 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356691