https://www.taxtmi.com/caselaws?id=113633 Spent earth generated during the bleaching of vegetable oil was held not to be excisable under Heading 1507.00 because the process produced only a waste residue, not a new and distinct commodity with a separate commercial identity. Its sale for recovery of contained oil did not establish excisability, and the mere fact that it fetched a price was irrelevant to duty liability. On that basis, the duty demand could not be sustained and the classification and duty orders were set aside. en-us Fri, 01 Mar 1996 00:00:00 +0530 Mon, 07 May 2012 12:53:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113633 Spent earth generated during the bleaching of vegetable oil was held not to be excisable under Heading 1507.00 because the process produced only a waste residue, not a new and distinct commodity with a separate commercial identity. Its sale for recovery of contained oil did not establish excisability, and the mere fact that it fetched a price was irrelevant to duty liability. On that basis, the duty demand could not be sustained and the classification and duty orders were set aside. Case-Laws Central Excise Fri, 01 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113633