1998 (10) TMI 215

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....Shri A.K. Madan, SDR, for the Respondent. [Order per : S.K. Bhatnagar, Vice President]. - This is an appeal against the Order passed by the Commissioner (Appeals), New Delhi on 15-7-1992. 2. Learned Advocate, Shri. A.R. Madhav Rao for the appellants stated that the appellants herein are engaged in the manufacture of detergent powder. The appellants are taking Modvat credit on the pol....

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....ification of the rejected poly bags would be under Heading 39.23 and not 39.15. He pleaded that the defective poly bags which arise during the course of manufacture of detergents, squarely satisfy the description of Heading 39.15. The HSN Explanatory Notes clearly state that the products of Heading 39.15 consist of broken or worn articles of plastics. The plastic bag is an article of plastic and t....

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....ry forms only; Any reference to waste, paring and scrap is to be interpreted in the light of the goods falling under those headings. In this connection, the sequence of Tariff Entries is also important. The type of goods involved is also important. The goods involved in the case-law cited by the appellants were of a different nature and type and the situation is different in the present case. The ....