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

[Piyush Jain]

Yes Sir,i will send you

[Ganeshan Kalyani]

Reading of the case law will help out to arrive at conclusion.

[YAGAY andSUN]

As per the recent circular even baggase is either chargeable to duty or amount under Rule 6.

AI Summary

Excise duty on marketable industrial waste: differing treatment of oil cake and bagasse raises classification and Rule six issues. Question contrasts excise duty treatment of commercially marketable waste: oil cake held dutiable in one line of cases, while bagasse was not in another. The operative legal issue is whether commercial marketability converts a waste or by-product into a dutiable good, with recent administrative circulars and the application of Rule six cited as determinative for bagasse.