1999 (9) TMI 730 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants in the case against the Commissioner of Central Excise (Appeals). The dispute was regarding the classification of press-mud as a final product chargeable to nil rate of duty. The Tribunal agreed with the appellants that press-mud is waste, not a marketable commodity, and therefore not excisable. The impugned order was set aside, and the appeal was allowed.