2005 (9) TMI 169 - AT - Central Excise

Summary

The application sought waiver of pre-deposit and stay of recovery for duty demanded from the assessee for eggshell powder. The Tribunal found total exemption available for waste from food industries under Notification No. 23/2003-C.E. The eggshell powder was considered a waste from the food industry and manufactured wholly from indigenous raw materials. Waiver of pre-deposit and stay of recovery granted for the duty amount.