Spent Earth from palm oil refining ruled non-excisable under Central Excise Act, lacking marketability per Sections 2(d) and 2(f).

Excisability of Spent Earth arising as a residue in the process of refining crude palm oil - Marketability of the goods - Scopeo of Section 2(d) as well as in Section 2(f) of Central Excise Act - Spent Earth arising as a residue cannot be held as excisable goods - AT .....

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