https://www.taxtmi.com/caselaws?id=124040 Rule 57CC was analysed in the context of pressmud and biocompost, with the text stating that the demand of 8% of sale proceeds was unsustainable because neither material was excisable. Pressmud had already been treated as non-marketable waste, and biocompost, made by mixing pressmud with distillery effluents, was said to remain waste material rather than a new dutiable product. The presence of Heading 31.01 in the tariff schedule was described as insufficient by itself to make the products excisable. On that basis, the condition for invoking Rule 57CC was not met, and the Revenue's appeals failed. en-us Tue, 19 Aug 2008 00:00:00 +0530 Thu, 31 Aug 2017 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124040 Rule 57CC was analysed in the context of pressmud and biocompost, with the text stating that the demand of 8% of sale proceeds was unsustainable because neither material was excisable. Pressmud had already been treated as non-marketable waste, and biocompost, made by mixing pressmud with distillery effluents, was said to remain waste material rather than a new dutiable product. The presence of Heading 31.01 in the tariff schedule was described as insufficient by itself to make the products excisable. On that basis, the condition for invoking Rule 57CC was not met, and the Revenue's appeals failed. Case-Laws Central Excise Tue, 19 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124040