TMI Blog2004 (2) TMI 425X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. [Order per : S.S. Kang, Member (J)]. Heard both sides. 2. Revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) held that waste/scrap of guar gum powder and tamarind kernel powder does not find any mention in Central Excise Tariff and therefore, is not excisable. 3. The contention of the Revenue is that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e particles of powder which is retained in filter bags used for the purposes of pollution control, when the air is released from the manufacturing plant. This waste is known as dust. 5. The second type of waste which is generated during the manufacturing process i.e. during screening of powder through various sifter which is found to be of oversize. This contains various impurities/contamination ..... X X X X Extracts X X X X X X X X Extracts X X X X
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