Balram Pur Chini

[Piyush Jain]

Let me clear that what is the difference between the case laws of Jai Bhgwan oil and floor Mills and Balrampur Pur chini.

Why oil cake is chargeable to excise duty in case of Jai Bhgwan oil even oil cake is a waste and also commercially marketable.

Why baggase is not chargeable to excise duty in case of Balrampur chini even baggase is a waste and also commercially marketable.

Please help me to clear

Piyush Jain

AI Summary

Differing Excise Duty: Oil Cake Taxed for Marketability, Bagasse Not Charged; Review Rule 6 for Updates. A user inquired about the differing excise duty treatments of oil cake and bagasse in two separate legal cases. In the Jai Bhgwan oil case, oil cake, despite being waste, is subject to excise duty due to its commercial marketability. Conversely, in the Balrampur Chini case, bagasse, also a waste product, is not charged excise duty. Replies suggested reviewing the case law for clarity and mentioned a recent circular indicating that bagasse might be subject to duty or an amount under Rule 6. The discussion aimed to clarify these legal distinctions.