Saleability and Rule 57CC questions held academic after earlier binding decision on Ammonium Sulphate

The Bombay High Court treated the questions on whether Ammonium Sulphate emerging during manufacture of MNI was a by-product or final product, and whether Rule 57CC of the Central Excise Rules, 1944 applied to exempted or nil-rated products, as academic because both issues had already been decided against the revenue in an earlier judgment. No fresh merits adjudication was undertaken in this proceeding. The application was therefore disposed of as academic, the rule was discharged, and no order as to costs was made.

---

---

Outcome: The questions raised had already been decided in an earlier judgment and, having become academic, the rule was discharged and the application was disposed of with no order as to costs.

---