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TMI Blog2003 (8) TMI 338X X X X Extracts X X X X X X X X Extracts X X X X ..... .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, which is as under : - 9. From the process of manufa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h 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 be waste not arising in relation to the manufacture of stap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder 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 Commissioner and taking into consideration of the submissions and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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