2005 (1) TMI 144

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..... ification No. 4/97-C.E., dated 1-3-1997 has been disallowed on waste including noil yarn waste and garnetted stock of man-made fabrics of polyester on the ground that the conditions stipulated in S.No.110 of the Table thereto have not been fulfilled. Under S. No. 110 exemption is available to all goods produced in a factory other than a factory producing man-made staple fibres or man-made filament .....

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..... ble to the waste like "Solid waste", "Crimped Uncut Waste", "Undrawn Waste", "Drawn Waste", "Process Waste", etc. as mentioned in Annexure A (Production process indicating waste generation places M/s. Swadeshi Polytex Ltd.) enclosed with your above mentioned letter, generated or obtained during the manufacture of polyester staple fibre by polymerisation of a reaction product of Dimethyl Terephthal .....

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..... not covered by the notification No. 8/96 dated 23-7-1996." There is no categoric finding that the polymerisation is of organic polymers and the Chief Chemist has only stated that polyester fibres are manufactured by polymerisation process starting from raw materials i.e. DMT and ethylene glycol. On the other hand, the opinion of the Northern India Textile Research Association is that polyester s .....

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