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TMI Blog2003 (4) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeals are against the judgment of the Larger Bench of the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT). 2. The question for consideration is whether "spent earth" is liable to excise duty or not. Under the Tariff, prior to its amendment in 1985, it had been consistently held that "spent earth" was not liable to duty. However, with the enforcement of new Tariff in 1985, a conf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed twin tests of "manufacture and marketability" cease to apply if goods falls within a tariff entry. 4. Prior to this Entry being introduced in 1985, it had been consistently held that "spent earth" was not manufactured. It had been consistently held that "spent earth" remained "earth" even after processing. It had been consistently held that all that happened was that its capacity to absorb was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their submission, reliance is placed on the case of Lal Woollen & Silk Mills (P) Ltd. Amritsar v. Collector of Central Excise, Chandigarh reported in [1999 (4) SCC 466]. In this case the question was whether excise duty was to be paid on dyed worsted woollen yarn made from duty paid worsted woollen grey yarn. It was argued that there was no manufacture. The Court however held as follows : "Admitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of B.P.L. Pharmaceuticals Ltd. v. Collector of Central Excise reported in [1995 Supp (3) SCC 1] it has also been held that merely because there is a change in the Tariff Item the goods does not become excisable. Subsequently in a judgment dated 13th February, 2003 in Civil Appeal No. 6745 of 1999 it has been held that merely because an item falls in a Tariff Entry, it does not become excisable un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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