2003 (1) TMI 467

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....hri G. Shiv Dass, Advocate, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - This appeal of the Revenue is directed against the Order-in-Original No. 46/97, dated 13th October 1997 passed by the Commissioner of Central Excise, Hyderabad. The material facts of the case are that the respondents in this case M/s. Sanghi Polyesters Ltd. is a manufacturer of filament yarn liable to ex....

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....truded material pass through oil rollers. At this stage, it can be said that undrawn filaments are manufactured. I have also observed that due to some defects in the spinnerets, the extruded material in the molten state had to be removed immediately by the operator. The extruded material so removed is in a rigid and lump form. The Department contends that this extruded material in rigid and lump f....

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.... a stage prior to the actual manufacture of 'filaments' (emphasis supplied). Therefore, the same is rightly qualifies to be classified as 'polymer waste'. In that view of the matter, Sanghi Polyester had correctly discharged the duty liability and there is no warrant to demand differential duty. Hence, the said demand deserves to be dropped unconditionally. Accordingly, I propose to do so." 2.&....

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....t. It is further contended that undrawn filament has the "essential qualities" of the finished product and therefore, is liable to be classified as waste of synthetic filament in view of Rule 2 of Interpretation Rules to the Central Excise Tariff, 1985. 3. We have perused the records and have considered the submissions made on behalf of both the sides during the hearing. It is not in dispu....