https://www.taxtmi.com/caselaws?id=54327 Polyethylene film waste and scrap emerging in the assessee's hands was treated as plastic waste and scrap classifiable under Chapter Heading 39.15 of the Central Excise Tariff Act and therefore liable to central excise duty. The Tribunal followed its earlier view that plastic waste and scrap, including polyethylene film scrap, falls within that heading, and rejected the argument that duty could not apply because the scrap did not arise during manufacture of the final product; the inputs were admitted to have been used in relation to that manufacture. The duty demand was to be recomputed on a cum-duty basis. en-us Mon, 21 Feb 2005 00:00:00 +0530 Tue, 19 Oct 2010 13:43:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54327 Polyethylene film waste and scrap emerging in the assessee's hands was treated as plastic waste and scrap classifiable under Chapter Heading 39.15 of the Central Excise Tariff Act and therefore liable to central excise duty. The Tribunal followed its earlier view that plastic waste and scrap, including polyethylene film scrap, falls within that heading, and rejected the argument that duty could not apply because the scrap did not arise during manufacture of the final product; the inputs were admitted to have been used in relation to that manufacture. The duty demand was to be recomputed on a cum-duty basis. Case-Laws Central Excise Mon, 21 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54327