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2018 (3) TMI 265 - AT - Central Excise100% EOU - the waste generated during the manufacturing process of cotton blended yarn is cleared without payment of duty - demand of duty on the waste generated in Part-II of the unit by classifying under Chapter 55 of the Central Excise Tariff Act - Held that: - identical issue decided in appellant own case Winsome Yarns Ltd. Versus CCE Chandigarh [2017 (3) TMI 364 - CESTAT CHANDIGARH], where it was held that as predominating factor is of cotton waste, and waste is classifiable under Chapter 52 of cotton yarn manufactured in question, the duty cannot be demanded - appeal allowed - decided in favor of appellant.
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