2000 (7) TMI 427

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....kar, Consultant, for the Appellant. Shri Deepak Kumar, SDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - The issue involved in this bunch of appeals is the dutiability of hardwaste manufactured by the appellants. Four show cause notices were issued covering the period from April 1995 to August 1996. The Assistant Commissioner in the single adjudication order held that the was....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dwaste which arose out of processing of such duty paid yarn cannot be again taxed as it amounts to double taxation on the yarn. We find no merit in this plea. Hard-waste is specifically listed in the Tariff and in the notification as a commodity generated at the processing of yarn. Shri Patil further contended in the various classification lists and declarations of which cognizance was taken in th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... origin of hardwaste. At one place it is shown as occurring during the process of spinning and at other place it is shown as a result of doubling. We would refer to the Tribunal's judgment in the case of Rajasthan Textile Mills v. CCE - 1999 (105) E.L.T. 317 in which the points of origin of hard and soft waste were specified. Perusal of the Assist­ant Commissioner's order makes it clear that t....