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of <h1>Appeal allowed: Spent bleaching earth residue classified under sub-heading 1507.00</h1> <h3>COLLECTOR OF CENTRAL EXCISE Versus MODI VANASPATI MFG. CO.</h3> COLLECTOR OF CENTRAL EXCISE Versus MODI VANASPATI MFG. CO. - 1993 (67) E.L.T. 991 (Tribunal) Issues:1. Classification of spent bleaching earth under sub-heading 1507.00.2. Interpretation of the Central Excise Tariff Act, 1985 regarding residues resulting from the treatment of fatty substances.3. Applicability of previous Tribunal decisions on similar issues.4. Determination of excisability of spent earth residue.Analysis:Issue 1: Classification of spent bleaching earth under sub-heading 1507.00The Collector of Central Excise, Meerut, filed an appeal challenging the order passed by the Collector of Central Excise (Appeals), Ghaziabad, regarding the classification of spent bleaching earth falling under sub-heading 1507.00. The appellant argued that post the introduction of the new tariff, the goods should be classified under sub-heading No. 1507.00, citing a previous Tribunal decision in a similar case.Issue 2: Interpretation of the Central Excise Tariff Act, 1985The Tribunal examined the provisions of the Central Excise Tariff Act, 1985, specifically focusing on residues resulting from the treatment of fatty substances. Referring to a previous judgment, the Tribunal emphasized that spent earth residue qualifies for assessment under sub-heading No. 1507.00 as excisable, rejecting the argument that it should be classified under a residuary item.Issue 3: Applicability of previous Tribunal decisionsThe Tribunal considered a previous decision in the case of CCE, Chandigarh v. M/s. Oswal Vanaspati & Allied Industries, where a similar issue was addressed. The Tribunal found no reason to deviate from the earlier decision, emphasizing that spent earth residue is a consequence of treating fatty substances and thus falls under sub-heading No. 1507.00.Issue 4: Determination of excisability of spent earth residueAfter analyzing the facts and arguments presented by both sides, the Tribunal concluded that the activated earth used for decolourisation of oils results in spent earth residue, which qualifies as residue resulting from the treatment of fatty substances. Consequently, the impugned order was set aside, and the appeal filed by the Revenue was allowed based on the excisability of the spent earth residue under sub-heading 1507.00.This detailed analysis of the judgment highlights the key legal issues addressed by the Tribunal, focusing on the classification and excisability of spent bleaching earth residue under the Central Excise Tariff Act, 1985.
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