https://www.taxtmi.com/caselaws?id=261462 The Appellate Tribunal CESTAT Bengaluru ruled in favor of the appellant, setting aside the demands for excise duty on spent earth used in producing edible refined palm oil. The Tribunal highlighted the invalidity of Circular No.904/24/09-CX, emphasizing that mere amendment in the definition of excisable goods does not automatically classify waste products as excisable goods. The decision underscored the importance of aligning various sections of the Central Excise Act for such categorizations, overturning the earlier Tribunal decision and providing clarity on the classification of waste products under excise duty regulations. en-us Thu, 04 Jun 2015 00:00:00 +0530 Tue, 07 Jul 2015 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261462 The Appellate Tribunal CESTAT Bengaluru ruled in favor of the appellant, setting aside the demands for excise duty on spent earth used in producing edible refined palm oil. The Tribunal highlighted the invalidity of Circular No.904/24/09-CX, emphasizing that mere amendment in the definition of excisable goods does not automatically classify waste products as excisable goods. The decision underscored the importance of aligning various sections of the Central Excise Act for such categorizations, overturning the earlier Tribunal decision and providing clarity on the classification of waste products under excise duty regulations. Case-Laws Central Excise Thu, 04 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261462