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of <h1>2008 Amendment Makes Bagasse, Dross, and Waste Products Excisable; Duties Recoverable Post-2008, Pending Pre-2008 Court Ruling.</h1> The circular addresses the excisability of bagasse, aluminium/zinc dross, and similar waste products arising during manufacturing. Historically, courts have ruled these as non-excisable, but an amendment in 2008 to the Central Excise Act redefined 'excisable goods' to include any marketable waste. Consequently, such products are now subject to excise duty if sold for consideration. Field formations are instructed to recover duties for post-2008 periods unless exempt. Cases prior to 2008 remain pending until a Supreme Court decision. Assessees must reverse Cenvat Credit or pay 5% if applicable. The trade and industry are to be informed accordingly.
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