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2017 (3) TMI 364 - AT - Central ExciseClassification of waste - acrylic fibre - whether the waste generated in second part of the unit where the appellant is manufacturing 100% cotton dyed yarn and cotton blended yarn, the waste generated therefrom is to be classifiable under chapter 52 or chapter 55 of the Central Excise Tariff Act or not? Held that: - the waste of acrylic fibre is mixture of two or more textile materials, the same is to be classified if consisting wholly of that one textile material which predominates by weight over any other single textile material as per section note 2(A) of section 9 of the Tariff Act, 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 - the duty cannot be demanded - appeal allowed - decided in favor of appellant.
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