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2018 (3) TMI 394 - AT - Central ExciseClassification of goods - Stitch Bonded Fabrics of Glass falling - whether classified under CETH 70199090 or otherwise? - Held that: - waste and scrap of glass is covered under Tariff items 7001 and the nature of scrap in the appellant’s case since does not fall under first two sub-heading will fall under 7001 00 90 as other waste and scrap of glass. There is no dispute that the trimmings and end cut is waste and scrap and technical/chemical characteristics of the material content is undisputedly glass, therefore, there is no doubt that the goods in question is waste and scrap of glass and correctly classifiable under Tariff items 7001 0090. The goods i.e. trimmings and end cuts arise during the course of manufacture of Stitch Bonded Fabrics of Glass is correctly classifiable as waste and scrap of glass under Tariff items 7001 0090 - appeal dismissed - decided against appellant.
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