https://www.taxtmi.com/caselaws?id=85225 Spent fuller earth was treated as excisable because the Central Excise Tariff Act, 1985 contains a specific entry for residues arising from treatment of fatty substances, and marketable waste or residue covered by that entry is liable to duty; it was classified under sub-heading 1507.00. Spent nickel catalyst was treated as not excisable because it was not regarded as manufactured into a new and different article, so no tariff classification arose. The result was mixed: duty liability attached to spent fuller earth, while spent nickel catalyst remained outside excise. en-us Tue, 02 Apr 1996 00:00:00 +0530 Wed, 03 Aug 2011 15:13:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85225 Spent fuller earth was treated as excisable because the Central Excise Tariff Act, 1985 contains a specific entry for residues arising from treatment of fatty substances, and marketable waste or residue covered by that entry is liable to duty; it was classified under sub-heading 1507.00. Spent nickel catalyst was treated as not excisable because it was not regarded as manufactured into a new and different article, so no tariff classification arose. The result was mixed: duty liability attached to spent fuller earth, while spent nickel catalyst remained outside excise. Case-Laws Central Excise Tue, 02 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85225