https://www.taxtmi.com/caselaws?id=369234 Classification of the manufactured product depended on its true nature as shown by the raw materials, process, chemical examiner's report and market description. The authority found that the assessee used old and used waste plastic, cotton and foam, lacked the machinery and raw materials for virgin PU foam, and produced waste scrap foam sheets by shredding, mixing, bonding and pressing waste material. The contrary view, based only on the predominance of polyurethane in the sample, was not sufficient because the same report also showed mixed colours, plastic material and adhesive. On those facts, the product was not PU foam sheets but waste scrap foam sheets, and it qualified for small scale exemption. en-us Tue, 18 Sep 2018 00:00:00 +0530 Thu, 04 Apr 2019 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369234 Classification of the manufactured product depended on its true nature as shown by the raw materials, process, chemical examiner's report and market description. The authority found that the assessee used old and used waste plastic, cotton and foam, lacked the machinery and raw materials for virgin PU foam, and produced waste scrap foam sheets by shredding, mixing, bonding and pressing waste material. The contrary view, based only on the predominance of polyurethane in the sample, was not sufficient because the same report also showed mixed colours, plastic material and adhesive. On those facts, the product was not PU foam sheets but waste scrap foam sheets, and it qualified for small scale exemption. Case-Laws Central Excise Tue, 18 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369234