https://www.taxtmi.com/caselaws?id=82912 Spent earth is treated as excisable goods under sub-heading 1507.00 of the Central Excise Tariff Act, 1985 when it answers the tariff description of residue arising from the treatment of fatty substances and is marketable. The commentary notes that the specific tariff entry altered the earlier position under which spent earth had been regarded as non-excisable in some decisions. It rejects the contention that the material is only residue of itself, and states that marketability remains a relevant test for duty liability where the tariff expressly covers the product. en-us Fri, 30 Oct 1992 00:00:00 +0530 Fri, 08 Jul 2011 11:31:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82912 Spent earth is treated as excisable goods under sub-heading 1507.00 of the Central Excise Tariff Act, 1985 when it answers the tariff description of residue arising from the treatment of fatty substances and is marketable. The commentary notes that the specific tariff entry altered the earlier position under which spent earth had been regarded as non-excisable in some decisions. It rejects the contention that the material is only residue of itself, and states that marketability remains a relevant test for duty liability where the tariff expressly covers the product. Case-Laws Central Excise Fri, 30 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82912