2003 (8) TMI 338

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... simha Murthy, JDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J) (Oral)]. - Whether soft waste arising in the manufacture of yarn is classifiable under 5503.19 and as such is dutiable is a question to be considered in this case. 2. Shri Prakash Shah appearing for the appellants, in support of the appeal, drew our attention to the findings as appeared in Page 4 of the Order .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... fibre (under tariff heading 5501 as it then existed). In such an event, waste that would have arisen in the stage of conversion of tops into rowing and slieves would have been held to be waste arisen in the manufacture or in relation to the manufacture of staple fibre and tow. Just because the last mentioned process is undertaken in a different premises or factory, it would not render the waste to .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he manufacture of man-made staple fibre, not classifiable under sub-heading 5503.19/ 5503.20. 3. Heard Shri Narasimha Murthy for the Revenue, who re-iterated the findings of the Commissioner. According to him, the Commissioner has held that the activity amounts to manufacture. 4. We have carefully considered the submissions made by both sides. On going through the findings given by the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X