Specific tariff entry for residues from oil treatment made spent bleaching earth excisable and classifiable under central excise law.

Spent bleaching earth arising from decolourisation of oils was treated as falling within the specific Central Excise Tariff entry for residues resulting from the treatment of fatty substances. The Tribunal relied on its earlier view under the same tariff regime and on the 1985 Tariff's express inclusion of such residues. Because a specific entry covered the goods, their character as waste or residue did not exclude excisability. The goods were therefore classifiable under the relevant tariff heading and subject to excise duty.

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Issues: Whether spent bleaching earth or spent earth arising from decolourisation of oils is classifiable as residues resulting from the treatment of fatty substances under the Central Excise Tariff and liable to excise duty.

Analysis: The Tribunal followed its earlier decision on the same tariff regime and noted that the new Central Excise Tariff Act, 1985 contains a specific entry for residues resulting from the treatment of fatty substances, unlike the earlier tariff. It accepted that activated earth was used for decolourisation of oils and held that the nature of the residue brought it within the specific tariff entry. In the presence of a specific entry, the goods could not be treated as outside excisability merely because they were waste or residue material.

Conclusion: The goods were held classifiable under the relevant tariff entry and excisable, in favour of the Revenue.

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