Vegetable oil refining by-products treated as waste, securing exemption under Notification No. 89/95-CE.

By-products arising during the refining of vegetable oil were treated as waste/by-products outside the duty net for purposes of Notification No. 89/95-CE dated 18.05.1995. The Tribunal noted that the issue had already been settled by a Larger Bench in favour of assessees, which held that such emerging products are not liable to duty under the notification. On that basis, the appellants were found entitled to the exemption benefit under Notification No. 89/95-CE.

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Issues: Whether by-products emerging during the refining of vegetable oil are liable to duty or are covered by Notification No. 89/95-CE dated 18.05.1995.

Analysis: The dispute turned on whether the goods arising in the course of refining of vegetable oil were to be treated as dutiable products or as waste/by-products outside the charging net for the purposes of the exemption notification. The Tribunal noted that the issue had already been settled by the Larger Bench in favour of the assessees, holding that such by-products/products are waste and are not liable to duty under the said notification.

Conclusion: The appellants were held entitled to the benefit of Notification No. 89/95-CE dated 18.05.1995.

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