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of <h1>Tribunal overturns excisability classification for biscuit waste used as animal feed.</h1> <h3>BRITANNIA INDUSTRIES LTD. Versus COLLECTOR OF CENTRAL EXCISE, BOMBAY</h3> BRITANNIA INDUSTRIES LTD. Versus COLLECTOR OF CENTRAL EXCISE, BOMBAY - 1997 (93) E.L.T. 719 (Tribunal) Issues Involved: Determination of excisability and classification of waste generated during the manufacture of biscuits.Summary:The appellants manufactured biscuits, generating two types of waste: dry waste including spilled raw materials and under/over-baked biscuits, and wet waste from washing machinery. The waste was purchased by dairy owners for cattle feed. The Additional Collector classified the waste as excisable under Tariff Item 68 but exempted due to use as animal feed, leading to the current appeal.The appellant's consultant argued that previous orders deemed the goods non-excisable, questioning the change in classification. The Department's representative contended that goods regularly marketed could be considered excisable, justifying the classification.The Tribunal reviewed past decisions on waste excisability, citing cases like Modi Rubbers and India Gelatine and Chemicals. They noted that the waste's saleability did not automatically indicate excisability, emphasizing the lack of a consistent market for the goods in question. As such, the Tribunal allowed the appeal, overturning the lower orders.
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