2004 (2) TMI 425

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....llant. Shri Praveen Sharma, Advocate, for the Respondent. [Order per : S.S. Kang, Member (J)]. - Heard both sides. 2. Revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) held that waste/scrap of guar gum powder and tamarind kernel powder does not find any mention in Central Excise Tariff and therefore, is no....

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....cess, air and powder is separated by cyclone. Such air contains very fine particles of powder which is retained in filter bags used for the purposes of pollution control, when the air is released from the manufacturing plant. This waste is known as dust. 5. The second type of waste which is generated during the manufacturing process i.e. during screening of powder through various sifter wh....