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Cotton Waste Predominant Over Acrylic Fiber Classified Under Chapter 52, Exempt from Duty per Central Excise Tariff Act 1985.

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....Classification of waste - cotton waste is predominates by weight over acrylic fibre in the facts and circumstances of the case, therefore, the same is to be classified under chapter 52 of the Central Excise Tariff Act, 1985 which exempts from payment of duty - AT....

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