M/S. C.T. COTTON YARN LTD. vs COMMNR. OF CENTRAL EXCISE, INDORE

The Supreme Court upheld the decision of the Customs, Excise and Gold (Control) Appellate Tribunal regarding the dutiability of soft cotton waste under the Central Excise Tariff Act, 1985. The Court clarified that the introduction of heading 52.02 in the Finance Act, 1995 made cotton waste dutiable, and the appellant's claim that it was non-excisable was rejected. The Court affirmed the Tribunal's ruling that the appellant was liable to pay excise duty on the cotton waste sold in the Domestic Tariff Area, thus dismissing the appeal.