https://www.taxtmi.com/caselaws?id=47219 Polyester chips emerging from granulators remained classifiable as primary forms of polyethylene terephthalate under Heading 39.07, because later dust contamination or spillage during bagging did not convert an identifiable primary product into waste under Heading 39.15. Chapter Note 6 and Note 7, read with the HSN guidance, supported classification by the product's character at emergence and its commercial identity, and the specific primary-form entry prevailed over the general waste heading. On limitation, the extended period under the proviso to Section 11A(1) was upheld because the factual basis for claiming waste classification was not fully disclosed, leaving the department's case of misdeclaration intact. The ancillary notification claim was left for separate examination. en-us Tue, 22 Feb 2005 00:00:00 +0530 Tue, 27 Jul 2010 15:52:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47219 Polyester chips emerging from granulators remained classifiable as primary forms of polyethylene terephthalate under Heading 39.07, because later dust contamination or spillage during bagging did not convert an identifiable primary product into waste under Heading 39.15. Chapter Note 6 and Note 7, read with the HSN guidance, supported classification by the product's character at emergence and its commercial identity, and the specific primary-form entry prevailed over the general waste heading. On limitation, the extended period under the proviso to Section 11A(1) was upheld because the factual basis for claiming waste classification was not fully disclosed, leaving the department's case of misdeclaration intact. The ancillary notification claim was left for separate examination. Case-Laws Central Excise Tue, 22 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47219