https://www.taxtmi.com/caselaws?id=331769 Egg shell waste cleared by a 100% export oriented unit was held eligible for exemption under Sl. No. 21 of Notification No. 23/2003-C.E. because the notification exempts waste from food industries manufactured in 100% EOUs, including residual waste that may otherwise be treated as manufactured goods. Following its earlier ruling on the same issue, the CESTAT Chennai held that such waste could be cleared into the domestic tariff area without payment of duty. The demand was therefore not sustainable. en-us Tue, 19 Jul 2016 00:00:00 +0530 Fri, 06 Jan 2017 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331769 Egg shell waste cleared by a 100% export oriented unit was held eligible for exemption under Sl. No. 21 of Notification No. 23/2003-C.E. because the notification exempts waste from food industries manufactured in 100% EOUs, including residual waste that may otherwise be treated as manufactured goods. Following its earlier ruling on the same issue, the CESTAT Chennai held that such waste could be cleared into the domestic tariff area without payment of duty. The demand was therefore not sustainable. Case-Laws Central Excise Tue, 19 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331769