Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1999 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1999 (5) TMI 176 - AT - Central Excise
The Appellate Tribunal CEGAT, Mumbai granted waiver of deposit of duty and penalty imposed on the applicant due to soft waste generated in the factory not being liable to duty under Heading 55.03 of the Tariff. The Tribunal's decision in Rajasthan Textile Mills v. C.C.E. was cited to support this ruling. The Tribunal found that the waste generated in the process by the applicant did not fall under Heading 55.03 as it did not involve the manufacture of staple fibre.
|