Classification of spent Fuller's earth as a residue under the fatty substance tariff heading confirms its excise treatment and assessment basis. Spent Fuller's earth, being the deactivated residue resulting from decolourising fatty substances, falls within the tariff provision for residues resulting from treatment of fatty substances; HSN Explanatory Notes include used decolourising earths containing fats, and therefore spent Fuller's earth is correctly classifiable under the CET heading for such residues rather than under the mineral products chapter.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of spent Fuller's earth as a residue under the fatty substance tariff heading confirms its excise treatment and assessment basis.
Spent Fuller's earth, being the deactivated residue resulting from decolourising fatty substances, falls within the tariff provision for residues resulting from treatment of fatty substances; HSN Explanatory Notes include used decolourising earths containing fats, and therefore spent Fuller's earth is correctly classifiable under the CET heading for such residues rather than under the mineral products chapter.
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