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2018 (9) TMI 302 - AT - Central Excise100% EOU - Classification of waste - there were two parts of the unit - the waste generated during the manufacturing process of cotton blended yarn is cleared without payment of duty - 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 issue is covered by the appellant own case WINSOME YARNS LTD. VERSUS CCE CHANDIGARH [2017 (3) TMI 364 - CESTAT CHANDIGARH], where it was held that the same is to be classified under chapter 52 of the Central Excise Tariff Act, 1985 which exempts from payment of duty - appeal allowed - decided in favor of appellant.
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