9911796707
TMI Blog1993 (2) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... er, President]. Collector of Central Excise, Meerut, has filed an appeal being aggrieved from the order passed by the Collector of Central Excise (Appeals), Ghaziabad. The said appeal was received in the Registry on 16-10-1992. Vide Miscellaneous Order No. 24/93-C dated 14-1-1993 the delay of 2 days in filing of the appeal was condoned. Shri L.N. Murthy, the learned DR has appeared on behalf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondents, pleaded that though a similar issue has been decided by the Tribunal as in the matter cited by the learned DR, the facts have not been appreciated properly by the said Bench as the process of manufacture was not gone into. He has contended that the residues in question have not resulted from the treatment of fatty substances and accordingly they were not excisable under heading 1507.00. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment is reproduced below : 5. We have considered the appeal and the submissions of both sides. While it is true that spent earth was held not to be excisable under the erstwhile central excise tariff by a number of decisions of the Tribunal, the position has undergone a total change with the coming into force of the Central Excise Tariff Act, 1985. The latter has a specific entry for residue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... what comes out as residue is residue of itself and does not qualify to be treated as residue resulting from the treatment of fatty substances..... . Whatever be the nature of the reaction and the consequence of it, the fact remains that spent earth is residue resulting from the treatment of fatty substances and, therefore, qualifies for assessment under sub-heading No. 1507.00 of the tariff, b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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