9911796707
TMI Blog2003 (9) TMI 491X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. [Order per : V.K. Agrawal, Member (T)]. In this appeal, filed by M/s. Fair Exports (India) Pvt. Ltd., the issue involved is whether the benefit of Notification No. 8/97-C.E., dated 1-3-97 as amended, is available in respect of waste in the form of bones obtained during the process of manufacturing boneless meat. 2. Shri Bipin Garg, learned Advocate, submitted that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned Advocate, further, submitted that the issue involved in the present appeal is squarely covered by the decision of the Appellate Tribunal in the case of C.C.E., Jaipur-I v. Neelkanth Polymers, 2003 (152) E.L.T. 154 (T) = 2003 (55) RLT 150 (CEGAT), wherein it has been held that proviso to Notification No. 8/97 is not applicable to waste, which is not a finished product. We also heard Shri P. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e with the provisions of specified Paras of the Export and Import Policy 1997-2002 from so much of the duty of excise as is in excess of an amount equal to the aggregate of the duty of excise leviable under Section 3 of the Central Excise Act or under any other law for the time being in force on like goods produced in India. The proviso bars the benefit of Notification in respect of finished goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther processing. Further, as held by the Apex Court in Union of India v. Indian Aluminium Co. Ltd. [1995 (77) E.L.T. 268 (S.C.) = 1995 (8) RLT 421 (S.C.) even rubbish can be sold and everything which is sold is not necessarily a marketable commodity. Accordingly, the fact of selling of Churi Korma will not make it a finished product. Thus the mischief of proviso to Notification No. 8/97-C.E., date ..... X X X X Extracts X X X X X X X X Extracts X X X X
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