1990 (1) TMI 88

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.... a composite textile mills and is engaged in the business of manufacturing textile goods. During the process of manufacturing cotton fabrics, at the stage when cotton yarn is removed from the cones for the purpose of beaming, there is always some wastage of cotton yarn. Such waste cotton, which is also known as hard-waste, cannot be used for manufacturing the end-product and, therefore, the same i....

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....upon them to clear such yarn only on payment of duty and threatened to take action, if such yarn was cleared by the petitioner-company without payment of proper duty. The petitioner-company has, therefore, filed this petition challenging the said threatened action. 2. What is contended by the learned Advocate for the petitioner is that the petitioner's classification having been approved by the....