2005 (1) TMI 144

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.... : Jyoti Balasundaram, Vice-President]. - The benefit of exemption in terms of Notification No. 4/97-C.E., dated 1-3-1997 has been disallowed on waste including noil yarn waste and garnetted stock of man-made fabrics of polyester on the ground that the conditions stipulated in S.No.110 of the Table thereto have not been fulfilled. Under S. No. 110 exemption is available to all goods produced in a ....

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.... subject. The issue involved is whether the notification No. 8/96 dated 23-7-1996 is applicable to the waste like "Solid waste", "Crimped Uncut Waste", "Undrawn Waste", "Drawn Waste", "Process Waste", etc. as mentioned in Annexure A (Production process indicating waste generation places M/s. Swadeshi Polytex Ltd.) enclosed with your above mentioned letter, generated or obtained during the manuf....

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....A enclosed with your letter obtained during the manufacturing process involving polymerisation is not covered by the notification No. 8/96 dated 23-7-1996." There is no categoric finding that the polymerisation is of organic polymers and the Chief Chemist has only stated that polyester fibres are manufactured by polymerisation process starting from raw materials i.e. DMT and ethylene glycol. On....