https://www.taxtmi.com/caselaws?id=193659 Soya sludge, also described as soya gum, was held not excisable on the basis of an earlier Tribunal ruling covering the same product. As the product did not fall within Chapter sub-heading 15.22 of the Central Excise Tariff Act, 1985, the attempted classification failed and the central excise duty confirmation could not survive. The matter was decided in favour of the assessee, and the duty demand was unsustainable because a non-excisable product cannot be subjected to excise duty under the claimed tariff heading. en-us Fri, 18 Nov 2016 00:00:00 +0530 Fri, 11 Aug 2017 10:19:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193659 Soya sludge, also described as soya gum, was held not excisable on the basis of an earlier Tribunal ruling covering the same product. As the product did not fall within Chapter sub-heading 15.22 of the Central Excise Tariff Act, 1985, the attempted classification failed and the central excise duty confirmation could not survive. The matter was decided in favour of the assessee, and the duty demand was unsustainable because a non-excisable product cannot be subjected to excise duty under the claimed tariff heading. Case-Laws Central Excise Fri, 18 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193659