1996 (3) TMI 467 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant, who manufactures hydrogenated vegetable oil and sells spent earth containing oil residues. The tribunal held that spent earth is not an excisable commodity, even if sold for commercial purposes, based on previous judgments. The classification of spent earth under Heading 1507.00 was overturned, and the duty demand was set aside.