1999 (4) TMI 263

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....one, for the Respondents. [Order per : Gowri Shankar, Member (T)]. - The assessee, the respondent in this appeal by the Commissioner, was engaged in export of polypropylene tapes fabrics and woven sacks. The woven sacks were exported under Rule 191B. In the course of manufacture of these goods, some waste emerges at each stage i.e. manufacture of tape, manufacture of unlaminated tape and wov....

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....at the products manufactured by the assessees were unconditionally exempted by Notification 243/79. He found that polypropylene waste arising from the manufacture of tape and yarn was unconditionally exempted from payment by Notification 243/79, although he observed that the correct clarification would be under Chapter 39 of the tariff and not under Chapter 54 in view of the judgment of the Madhya....

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....scope of the proceedings is well taken. The issue before the Commissioner (Appeals) was not classification of the goods. However, we do not disgress further in this. The notification exempted waste arising during the manufacture of polypropylene tapes or yarn falling under Chapter Heading 5401 from duty. Classification of the tapes claimed under Chapter Heading 5401 had been approved as seen from ....

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....er tariff entry. Therefore, these wastes are not liable to duty. Wastes of all types man-made filament classifiable under Chapter Heading 54 is specified under Heading 5401. Sub-heading 10 is for waste of synthetic filament; sub-heading 20 is for waste of artificial filament and sub-heading 90 is for other waste. Waste arising at the stage of manufacture of sacks will therefore be liable to duty. ....