TMI Blog2003 (1) TMI 467X X X X Extracts X X X X X X X X Extracts X X X X ..... C.N.B. Nair, Member (T)]. This appeal of the Revenue is directed against the Order-in-Original No. 46/97, dated 13th October 1997 passed by the Commissioner of Central Excise, Hyderabad. The material facts of the case are that the respondents in this case M/s. Sanghi Polyesters Ltd. is a manufacturer of filament yarn liable to excise duty under Chapter 54 of the Central Excise Tariff. They ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid that undrawn filaments are manufactured. I have also observed that due to some defects in the spinnerets, the extruded material in the molten state had to be removed immediately by the operator. The extruded material so removed is in a rigid and lump form. The Department contends that this extruded material in rigid and lump form is waste of filament . I am of the view that the extruded mater ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ). Therefore, the same is rightly qualifies to be classified as polymer waste . In that view of the matter, Sanghi Polyester had correctly discharged the duty liability and there is no warrant to demand differential duty. Hence, the said demand deserves to be dropped unconditionally. Accordingly, I propose to do so. 2. In the present appeal, Revenue has challenged the order of the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the finished product and therefore, is liable to be classified as waste of synthetic filament in view of Rule 2 of Interpretation Rules to the Central Excise Tariff, 1985. 3. We have perused the records and have considered the submissions made on behalf of both the sides during the hearing. It is not in dispute that waste in question is in lump form and arises before conversion of the material ..... X X X X Extracts X X X X X X X X Extracts X X X X
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