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1991 (2) TMI 269 - AT - Central Excise
The issue in the appeal involved charging duty on waste during the manufacture of polyethylene film. The Tribunal held that Central Excise Rule 57F(4)(a) alone did not authorize duty imposition on the waste. Waste of plastic from the manufacture of polyethylene film out of duty-paid raw materials was not chargeable to duty. The appeal was allowed, setting aside the impugned order.
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