2003 (8) TMI 338

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....t. Shri L. Narasimha Murthy, JDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J) (Oral)]. - Whether soft waste arising in the manufacture of yarn is classifiable under 5503.19 and as such is dutiable is a question to be considered in this case. 2. Shri Prakash Shah appearing for the appellants, in support of the appeal, drew our attention to the findings as appeared....

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....e would have been staple fibre (under tariff heading 5501 as it then existed). In such an event, waste that would have arisen in the stage of conversion of tops into rowing and slieves would have been held to be waste arisen in the manufacture or in relation to the manufacture of staple fibre and tow. Just because the last mentioned process is undertaken in a different premises or factory, it woul....