https://www.taxtmi.com/caselaws?id=51187 The Tribunal dismissed the appeal against the rejection of the claim for refund of duty paid on plastic strap. It held that the waste and scrap of BOPP film arising during the manufacturing process was liable for duty payment, rejecting the argument that it did not result from the manufacture of BOPP film. The Tribunal also determined that the plastic waste could be classified under Heading 39.15 of the Tariff and clarified the applicability of sub-section (2) of Section 11B to the claim for refund of duty paid on plastic scrap. en-us Thu, 10 Jan 2002 00:00:00 +0530 Thu, 23 Sep 2010 12:06:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51187 The Tribunal dismissed the appeal against the rejection of the claim for refund of duty paid on plastic strap. It held that the waste and scrap of BOPP film arising during the manufacturing process was liable for duty payment, rejecting the argument that it did not result from the manufacture of BOPP film. The Tribunal also determined that the plastic waste could be classified under Heading 39.15 of the Tariff and clarified the applicability of sub-section (2) of Section 11B to the claim for refund of duty paid on plastic scrap. Case-Laws Central Excise Thu, 10 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51187