https://www.taxtmi.com/caselaws?id=82517 Spent bleaching earth arising from decolourisation of oils was treated as falling within the specific Central Excise Tariff entry for residues resulting from the treatment of fatty substances. The Tribunal relied on its earlier view under the same tariff regime and on the 1985 Tariff's express inclusion of such residues. Because a specific entry covered the goods, their character as waste or residue did not exclude excisability. The goods were therefore classifiable under the relevant tariff heading and subject to excise duty. en-us Thu, 18 Feb 1993 00:00:00 +0530 Tue, 05 Jul 2011 16:29:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82517 Spent bleaching earth arising from decolourisation of oils was treated as falling within the specific Central Excise Tariff entry for residues resulting from the treatment of fatty substances. The Tribunal relied on its earlier view under the same tariff regime and on the 1985 Tariff's express inclusion of such residues. Because a specific entry covered the goods, their character as waste or residue did not exclude excisability. The goods were therefore classifiable under the relevant tariff heading and subject to excise duty. Case-Laws Central Excise Thu, 18 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82517