https://www.taxtmi.com/caselaws?id=92804 The Tribunal held that "spent earth" is not liable to excise duty as it does not meet the test of being a manufactured product under the Central Excise Act. Despite being marketable and covered by a specific sub-heading in the Tariff, spent earth was deemed to be merely the residue of activated clay used in refining oils, not a by-product of oil manufacture. The Tribunal emphasized that goods must undergo a manufacturing process to be excisable, and the mere presence in the Tariff Schedule is insufficient to impose excise duty. Appeals on the excisability of spent earth were to be decided accordingly. en-us Fri, 12 Nov 1999 00:00:00 +0530 Sat, 05 Nov 2011 12:12:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92804 The Tribunal held that "spent earth" is not liable to excise duty as it does not meet the test of being a manufactured product under the Central Excise Act. Despite being marketable and covered by a specific sub-heading in the Tariff, spent earth was deemed to be merely the residue of activated clay used in refining oils, not a by-product of oil manufacture. The Tribunal emphasized that goods must undergo a manufacturing process to be excisable, and the mere presence in the Tariff Schedule is insufficient to impose excise duty. Appeals on the excisability of spent earth were to be decided accordingly. Case-Laws Central Excise Fri, 12 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92804