1998 (8) TMI 199

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....volved in this appeal is the classification of Polycondensation waste in lump form generated during the manufacture of PET Chips under sub-heading 3915.90 as claimed by the appellants or 3907.60 as decided by the Department. 2. When the matter was called none appeared on behalf of the Appellants. However, they vide their letter dated 28-5-1998 have requested for decision on merit. 3. We hear....

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....aste into primary form. For the purpose of proper classification it is essential to ascertain as to how the impugned material is generated. Ld. D.R. drew our attention to the fact that lumps are one of the primary form for the purpose of Heading 39.01. to 39.14 and if waste is transformed into primary forms, it will not be classifiable under Heading 39.15 as per Note 7. We, therefore, find necessa....