Tribunal grants exemption for by-products in Rice Bran Oil production, setting aside duty demands.

The Tribunal allowed the appeals in a case involving the denial of exemption under Notification No. 89/95-CE for waste generated during the manufacturing of Rice Bran Oil Product. The appellant, engaged in producing refined edible oil, challenged duty demands on by-products like gums and recovered oil. The Tribunal, considering the appellant's reliance on case law and previous judgments, granted exemption based on settled issues and judicial precedent, setting aside the orders passed by the Commissioner of Customs & Central Excise (Appeals) and granting consequential relief.

---

---

Issues involved:
Denial of exemption under Notification No. 89/95-CE dated 18.05.1995 for waste generated during the preparation of Rice Bran Oil Product.

Summary:
The case involved the denial of exemption under Notification No. 89/95-CE for waste generated during the manufacturing of Rice Bran Oil Product. The appellant, engaged in producing refined edible oil, faced duty demands on by-products like gums and recovered oil. The appellant challenged the duty demands, which were confirmed by the Commissioner (Appeals). The Tribunal considered the appellant's reliance on case law and previous judgments to argue for exemption. After reviewing the case records, the Tribunal noted that similar issues had been settled in previous cases, including extending the benefit of exemption to waste products like gums and recovered oil. Citing judicial precedent, the Tribunal allowed the appeals and set aside the orders passed by the Commissioner of Customs & Central Excise (Appeals), granting consequential relief.

Separate Judgment by Judges:
No separate judgment was delivered by the judges in this case.

---