https://www.taxtmi.com/caselaws?id=239814 Residual egg shells processed only by heating, drying and powdering were held not to undergo a real transformation into a distinct commercial commodity, so the product was not treated as manufactured and was not liable to excise duty. The same residue was also covered by the exemption for waste from food industries manufactured in 100% export-oriented units under Notification No. 23/2003-CE, which was intended to permit clearance of such waste into the domestic market without duty. On both grounds, the excise demand could not be sustained and the appeal succeeded. en-us Wed, 18 Sep 2013 00:00:00 +0530 Mon, 08 Feb 2016 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239814 Residual egg shells processed only by heating, drying and powdering were held not to undergo a real transformation into a distinct commercial commodity, so the product was not treated as manufactured and was not liable to excise duty. The same residue was also covered by the exemption for waste from food industries manufactured in 100% export-oriented units under Notification No. 23/2003-CE, which was intended to permit clearance of such waste into the domestic market without duty. On both grounds, the excise demand could not be sustained and the appeal succeeded. Case-Laws Central Excise Wed, 18 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239814