1998 (12) TMI 154

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....nt. Shri R.S. Sangia, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The appellants herein are engaged in the manufacture of yarn out of viscose fibre, synthetic fibre, cotton, etc. and blends thereof. The yarn is cleared either for home consumption or for export. Inputs required for yarn cleared for home consumption are purchased after payment of duty, while the....

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....rities below have classified the waste in question (soft waste) under CET sub-heading 5503.19/5503.20 depending upon the origin/predominance of staple fibre content in the waste sought for clearance. Hence this appeal. 2. We have heard Shri K.K. Anand, learned Advocate and Shri R.S. Sangia, learned DR and perused the records. 3. Note 4 to Chapter 55 of the Central Excise Tariff def....