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2013 (9) TMI 1005 - CESTAT MUMBAIClassification of goods - soft waste generated during the process of conversion of Polyester Tow to Polyester Tops - Held that:- waste referred to under Headings 5503.11, 5503.12, 5503.19 and 5503.20 would apply only to waste arising in, or in relation to, the manufacture of man-made staple fibres. It is not in dispute that top, which is manufactured by the appellant in the factory for captive consumption is man-made fibres. In fact the raw fibre, tow and tops are of various forms of man-made staple fibres only. - Fair Child’s Dictionary of Textiles dictionary describes ‘Top’ as a bunch of fibre which have been straightened, parallelized and separated from short fibres by combing or made directly from the ‘Tow’. Therefore, Top is also a form of fibre and hence, waste arising while converting Tow into Top, is a waste arising in the process of manufacture of fibre and, therefore, the provisions of Note 3 of Chapter 55 is satisfied. - The process of conversion of Tow into Top covers waste arising during manufacture of staple fibres - Goods are covered under CETH 5503.19 - Decided against assessee.
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