2006 (6) TMI 337 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Chennai ordered the appellants, a 100% EOU, to pay central excise duty of Rs. 10,70,629 for 'spent compost waste' removed from January 2000 to January 2005. The tribunal found the goods in question fall under Heading 31.01 of the Central Excise Tariff and directed the appellants to pre-deposit Rs. 2,50,000 within four weeks. Compliance to be reported by July 31, 2006.