ORDER

1. M/s. Indian Acrylic Ltd., the respondent herein are engaged in the manufacture of acrylic staple fibre (for short “ASF”). During the course of manufacture of ASF, waste of ASF is generated which is separately classifiable under Tariff Sub-Heading 5505.10. The appellant claimed exemption under Notification No. 8/96-CE dated 23-7-1996. That notification was preceded by Notification No. 85/95-CE dated 18-5-1995. While claiming exemption the assessee (the respondent herein) gave a declaration that they were not polymerizing organic polymers. Under the said notification there was a proviso which stated that if man-made staple fibres or man-made filament yarn of organic polymers were produced by polymerisation of organic polymers then the assessee would not be entitled to exemption.

2. The question before us was twofold - firstly, whether polymerisation of organic polymers was the same as polymerisation of organic monomers; secondly, on facts whether the assessee was manufacturing staple fibres by polymerisation of organic polymers.

3. We need not answer the first question since the Tribunal in the impugned judgment vide para 4 has recorded a finding that the Department did not di