1998 (8) TMI 193

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....  Shri H.K. Jain, SDR, for the Respondents. [Order per : V.K. Agarwal, Member (T)]. - In these four appeals filed by M/s. Bina Corporation and Ruby Products, the common issue involved is as to whether acrylic sheet scrap and cellulose acetate cuttings are classifiable under Tariff Item 15A(1) as confirmed by the Department or 68 as claimed by the importers of the erstwhile Central Exc....

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....he cuttings have emerged and come into existence in the course of manufacture of articles of CAB sheets and acrylic sheet scrap arises in the manufacture of articles from such sheets and it is not included in the Item 15A(2); that there is no explanation pertaining to Item 15A(2) to include waste and scrap. In support of his contention he relied upon the decision of the Bombay High Court in the ca....

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....has not arisen during the process of condensation or polymerisation; that the waste and scrap clearly falls under Item 15A(1) in view of the Explanation III(c). 4.  We have considered the submission of both sides. We find that as far as the appeal filed by M/s. Bina Corporation is concerned the item description is acrylic sheet cuttings which leaves no doubt that the scrap has arisen out o....