waste of food industries (for example, inedible meat or fish flour or meal); milling residues, waste from sugar, brewing and distilling and starch industries
food industries (for ex-
ample, inedible meat or fish flour or meal); milling
residues, waste from sugar, brewing and distilling
and starch industries; Oil cake
polymerisation, (ii) during spinning, (iii) take up waste and (iv) draw twister waste. The wastes are an unavoidable part of the process of manufacturing nylon ... chips, including contents of waste. The Assistant Collector held that waste is not cleared by the petitioners for manufacture of fishing nets and parachute cords
called upon to pay duty in respect of any waste or yarn contained in the waste generated in the premises of the job worker ... learned Counsel agreed to pay duty on the waste generated during the manufacture of fishing net twine/parachute cords and the learned SDR however, does
waste of raw hides or skins of heading No. 05.11 (Chapter 41 or 43);
(c) Animal textile materials, other than horsehair and horsehair waste (Section ... BADGER HAIR AND OTHER BRUSH MAKING HAIR; WASTE OF SUCH BRISTLES OR HAIR.
05.03
-
HORSEHAIR AND
HORSEHAIR WASTE, WHETHER
submits that conversion of poultry wastes into HPPM would amount to manufacture and during the process, the waste products lose their original identity ... Description of goods
23.01
2301.00
Residues and waste from food industries, including bagasse, other waste of sugar manufacture and oil cakes
23.02
2302.00
Preparations
meant for use in the manufacture, repair, or both, of fishing nets and parachute cords." The appellants availed themselves of this exemption. The impugned ... manufacture or repair of fishing nets and parachute cords. The appellants have been contending that the differential quantity represents waste of yarn taking place
without using them up or for consumption in a manner which destroys, wastes or uses them up. In this context, the word 'consumption ... drink or smoke. Thus, we speak of people consuming bread, or fish or meat or vegetables, when they eat these articles of food ; we speak
taken into the system to maintain life and growth and to supply waste of tissue."
In the aforesaid case justice Fazl Ali has observed ... principal ingredients of cooked or uncooked meal such as rice, meat, fish, milk, bread, and butter, etc.
7. Besides, Bose, J., in that very case
SIMILAR RESIDUES BEET, PULP, BAGASSE AND OTHER WASTE OR SUGAR , BREWING OR DISTILLING DREGS AND WASTE, WHETHER OR NOT IN THE FORM OF PELLETS ... Fish or marine mammal solubles in liquid or viscose solutions or in paste or dried form and derived from the manufacture of fish or marine
