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of <h1>Tribunal: 'Spent Earth' & 'Spent Nickel Catalyst' not excisable goods. Appeals dismissed.</h1> The Tribunal held that 'Spent Earth' and 'Spent Nickel Catalyst' are not excisable goods under the Central Excise Tariff Act as they do not arise from ... Excisable goods - Dutiability The judgment concerns the classification of 'Spent Earth' and 'Spent Nickel Catalyst' under the Central Excise Tariff Act. The Tribunal, based on previous rulings, determined that these products are not excisable goods and do not arise from manufacture. The appeals were rejected in line with established legal principles.
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