Central Excise - Classification of waste generated due to misprinting, improper lamination and wrong sealing of the printed articles of plastics in Roll and Pouch form - Clarification regarding

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....ng sealing of the printed articles of plastics in Roll and Pouch form - Clarification regarding. Doubts have been expressed regarding the classification of defective plastic sheets and defective plastic pouches arising in the course of manufacture of printed sheets of plastics and printed plastics pouches, whether classifiable as waste, parings and scrap of plastics under Heading 39.15 of,CET. Further, doubts have also been expressed as to whether duty paid on inputs contained in such defective sheets/pouches which has been taken as credit should be varied in case such defective sheets/pouches are treated as waste classifiable under Heading 39.15. 2. The matter has been examined. It is reported that three types of wastages normally oc....

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....tions of sub-heading No. 3920.38 as 'flexible laminated sheets of plastics'or sub-heading No. 3929.90 as 'other articles for the conveyance or packing of goods, of plastics'. As per the Explanatory Notes under Heading No. 39.15 of HSN which corresponds to Heading No. 39.15 of CET, the Heading covers products which may consist of broken or worn out articles of plastics clearly not useable for their original purposes, or of manufacturing waste shavings, dust, trimmings etc.). As the Heading No. 39.15 of CET is aligned with the corresponding Heading of HSN, it is possible to take a view that defective sheets/pouches, which cannot be put to the original use for which they are ment, are to be treated as waste. Though HSN Explanatory Note is in t....