1999 (5) TMI 168

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..... The applicant filed this application for waiver of the pre-deposit of the duty amount of Rs. 75,444/-. 2. In this case the applicants are engaged in manufacture of Sugar and Molasses and during the course of manufacture of sugar which is made from Sugar Cane, whose juice is extracted which is subjected to cleaning by heating when certain inputs are mixed, and mud settles down during this proce .....

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..... is Press mud classifiable under Tariff Heading 23.01 of the Central Excise Tariff and the rate of duty was mentioned NIL. Therefore, Rule 57CC of the Central Excise Rules are applicable. He, therefore, prays that the application be dismissed. 4. Heard both sides. 5. In this case the applicants were manufacturing sugar and molassess. The Press mud is not their final product. The contention of t .....

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