https://www.taxtmi.com/caselaws?id=343594 The Tribunal upheld the impugned order, dismissing the Revenue's appeal and allowing the assessee's appeals. It concluded that waste/by-products arising during the manufacturing process are not excisable goods under Section 2(f) of the Central Excise Act, 1944. The decision was based on the interpretation that waste like Ferric Chloride should not be classified under chapter heading 2827.00 for duty imposition, in line with the Board's circular and judicial precedents. en-us Mon, 01 May 2017 00:00:00 +0530 Mon, 29 May 2017 08:12:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343594 The Tribunal upheld the impugned order, dismissing the Revenue's appeal and allowing the assessee's appeals. It concluded that waste/by-products arising during the manufacturing process are not excisable goods under Section 2(f) of the Central Excise Act, 1944. The decision was based on the interpretation that waste like Ferric Chloride should not be classified under chapter heading 2827.00 for duty imposition, in line with the Board's circular and judicial precedents. Case-Laws Central Excise Mon, 01 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343594