https://www.taxtmi.com/caselaws?id=233795 Bagasse generated during sugar manufacture is treated as residue or waste, not a manufactured final product, and the same reasoning is applied to press mud. A tariff entry for bagasse does not, by itself, make the material a dutiable final product or create excise liability. On that basis, administrative circulars and demand notices seeking duty on bagasse are liable to be quashed, and duty and interest paid under protest are refundable. en-us Fri, 03 May 2013 00:00:00 +0530 Wed, 15 May 2013 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233795 Bagasse generated during sugar manufacture is treated as residue or waste, not a manufactured final product, and the same reasoning is applied to press mud. A tariff entry for bagasse does not, by itself, make the material a dutiable final product or create excise liability. On that basis, administrative circulars and demand notices seeking duty on bagasse are liable to be quashed, and duty and interest paid under protest are refundable. Case-Laws Central Excise Fri, 03 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233795