1999 (7) TMI 194

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....gesha, Consultant, for the Respondents. [Order per : P.C. Jain, Vice President]. -  Briefly stated facts of the case are as follows :- 1.1 Respondents herein are manufacturers of gaskets from cork purchased from the market. Duty is discharged on the gaskets. But gaskets waste that arises during the course of manufacture of such gaskets is sought to be levied by the authorities b....

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....tory Notes of HSN are useful aids in classification under the tariff but they cannot provide for the classification, which is not specifically mentioned in the chapter heading or sub-heading. In view of this, no duty was chargeable on waste and scrap of cork rubber sheet a Chapter Heading 45.01 does not apply to the waste and scrap. The appeal is allowed." 2. Learned SDR, Shri K. Srivastav....