2008 (7) TMI 677

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.... Advocate, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. -  This appeal is directed against the Order-in-Appeal No. SDK(63)63/MV/2003 dated 27-2-2003. 2. Considered the submission made by both sides and perused the records. 3. The issue involved in this case is regarding the dutiability of the waste products arising during the process of manufacture of yarn in th....

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....inue to be classifiable as impure form of MEG. If this was the case of the department on classification of the bye-product, the matter should have been examined with reference to consequential duty liability under CSH 2905/2910 of Central Excise Schedule, or in CSH 2942 of die schedule, as waste of product of Chapter heading 29 of the Schedule. In any case, there is no evidence to suggest that the....

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.... as reproduced above, the grounds of appeal of the department reads as under :- "The said order in appeal does not appear to be legal and proper on the following grounds :- 1. Commissioner (A) has not commented about the dutiability of the used Mono Ethylene Glycol as discussed in detail in the order in original. In fact, in the subject order in appeal in para 6, it has been noted that the....