Wastage and scrap of logs used for manufacturing of plywood not classifiable as cuttings & trimmings of plywood

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Where assessee, a manufacturer of plywood, had cleared wastage and remnant of logs which had undergone an activity of peeling for purpose of manufacturing plywood, said goods would not be classifiable under Heading No. 4408 40 of the Central Excise Tariff Act, 1985.

Citation: [2018] 96 taxmann.com 225 (Hyderabad – CESTAT)