1998 (12) TMI 154 - AT - Central Excise

Summary

The judgment dealt with the classification of soft waste arising from the manufacture of yarn. The waste in question was not classified under CET sub-heading 5503.19/5503.20 as held by lower authorities. The waste did not fall under these sub-headings since it was not waste arising in or in relation to the manufacture of man-made staple fibre. The appeal was allowed, and the impugned order was set aside.