https://www.taxtmi.com/caselaws?id=90185 Solid mass formed by auto-combustion of molasses was held not to be molasses itself, but a distinct product arising from a natural phenomenon. On that basis, it could not be classified and charged to excise duty as molasses merely because it originated from molasses, and the Department could not require a classification list or duty payment on clearance on that footing. The earlier remission under Rule 49 of the Central Excise Rules, 1944 was also said to be undermined by such treatment. Duty collected on clearance of the solid mass was refundable to the assessee. en-us Fri, 18 Sep 1998 00:00:00 +0530 Tue, 04 Oct 2011 12:18:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90185 Solid mass formed by auto-combustion of molasses was held not to be molasses itself, but a distinct product arising from a natural phenomenon. On that basis, it could not be classified and charged to excise duty as molasses merely because it originated from molasses, and the Department could not require a classification list or duty payment on clearance on that footing. The earlier remission under Rule 49 of the Central Excise Rules, 1944 was also said to be undermined by such treatment. Duty collected on clearance of the solid mass was refundable to the assessee. Case-Laws Central Excise Fri, 18 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90185