2016 (11) TMI 1420 - AT - Central Excise

Excisability - Soya Sludge - classification of goods - Held that - the issue has been squarely covered by Tribunals decision in the case of Commissioner of Central Excise, Indore v/s. Ambika Refinery 2013 (9) TMI 821 - CESTAT NEW DELHI , where the item has not been found excisable and it has been held that the same is not covered under Chapter 15.07 (presently it is Chapter Heading 15.22) under Central Excise Tariff. When it is so, the subject item is not excisable - appeal allowed - decided in favor of appellant.

Summary

The Appellate Tribunal CESTAT, New Delhi ruled in favor of M/s. Ruchi Soya Industries Ltd. in their appeal against the classification of Soya Sludge under Chapter sub Heading 15.22 of the Central Excise Tariff Act, confirming Central Excise Duty. The Tribunal decision stated that Soya Sludge is not excisable under Chapter 15.07 (now Chapter Heading 15.22), granting relief to the appellants. The appeal was allowed with consequential relief.