https://www.taxtmi.com/caselaws?id=48879 The Tribunal ruled in favor of the assessee, holding that cotton soft waste was not subject to excise duty before the 1995 amendment of Chapter 52 of the Central Excise Tariff. The Tribunal determined that the soft waste did not fall under the specific tariff entry pre-amendment, thus not constituting excisable goods liable to duty. This decision clarified the legal position on the dutiability of soft waste before the mentioned amendment date. en-us Fri, 27 Apr 2001 00:00:00 +0530 Sat, 07 Aug 2010 10:18:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48879 The Tribunal ruled in favor of the assessee, holding that cotton soft waste was not subject to excise duty before the 1995 amendment of Chapter 52 of the Central Excise Tariff. The Tribunal determined that the soft waste did not fall under the specific tariff entry pre-amendment, thus not constituting excisable goods liable to duty. This decision clarified the legal position on the dutiability of soft waste before the mentioned amendment date. Case-Laws Central Excise Fri, 27 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48879