2017 (1) TMI 1398

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..... to duty - Held that: - the item is not covered under Chapter 15.07 (presently it is Chapter Heading 15.22) under Central Excise Tariff. When it is so, the subject item is not excisable - appeal allowed - decided in favor of appellant. - Appeal No. E/529,621,664/2012 [SM] - FINAL ORDER NO. 50299-50301 / 2017 - Dated:- 6-1-2017 - Hon ble Mr. V. Padmanabhan, Member (Technical) Shri A. Upadhy .....

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..... He submits that the issue of excisability of soya sludge has been settled in their favour by the Tribunal in a recent decision vide Final Order No. 55562-22563/2016 dated 06.12.2016. Accordingly, he prays that the appeals may be allowed. 4. In the Tribunal s decision cited by the ld. Counsel, it has been held as follows:- 3. The matter of excisability of the item namely Soya Sludge (also ca .....

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