2000 (4) TMI 678 - AT - Central Excise

Summary

The judgment considered whether bagasse is an agricultural waste eligible for exemption under notification 205/88. The Collector (Appeals) extended the benefit, noting bagasse's agricultural origin. The appeal by the department argued that bagasse is mainly a by-product of the sugar industry, not agricultural waste. However, the Tribunal held that bagasse qualifies as agricultural waste, similar to rice husk. The appeal was dismissed.