TaxTMI 
TaxTMI 
2018 (3) TMI 394
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.... Chauhan, Supdt. (AR) - for Respondent ORDER Per: Ramesh Nair Appellants are engaged in the manufacture of Stitch Bonded Fabrics of Glass falling under Chapter sub-heading 70199090 of Central Excise Tariff Act, 1985 from the raw material glass rovings falling under chapter sub-heading 70191200 of Central Excise Tariff Act, 1985. During the course of manufacture of said Stitch Bonded Fabrics ce....
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....), who upheld the Orders-in-Original and dismissed the appeals. Therefore, the appellants are before us. 2. Shri S. Naryanan, learned Counsel appearing on behalf of the appellants submits that the appellants are manufacturer of Stitch Bonded Fabrics and during the process of trimmings and end cutting arises which is not a glass waste and scrap. He submits that as per the Tariff Heading 7001 only ....
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....an, learned Supdt. (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that trimmings and end cuts arise during the course of manufacture, any scrap arise as a waste and scrap during the manufacture of final product and if such goods finds entry under the Central Excise Tariff, the said waste and scrap will attract excise duty. 4. We have carefully co....
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....he above tariff item, it can be seen that waste and scrap of glass is covered under Tariff items 7001 and the nature of scrap in the appellant's case since does not fall under first two sub-heading will fall under 7001 00 90 as other waste and scrap of glass. There is no dispute that the trimmings and end cut is waste and scrap and technical/chemical characteristics of the material content is undi....