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    <title>2017 (3) TMI 1663 - CESTAT NEW DELHI</title>
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    <description>Soya sludge, also described as soya gum, was held not to be excisable and not classifiable under Chapter 15.22 of the Central Excise Tariff. The Tribunal applied its earlier ruling in the assessee&#039;s own case, which had followed a prior decision on the same product and tariff entry, and concluded that the duty demand could not be sustained. The demand was therefore set aside and relief followed accordingly.</description>
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      <description>Soya sludge, also described as soya gum, was held not to be excisable and not classifiable under Chapter 15.22 of the Central Excise Tariff. The Tribunal applied its earlier ruling in the assessee&#039;s own case, which had followed a prior decision on the same product and tariff entry, and concluded that the duty demand could not be sustained. The demand was therefore set aside and relief followed accordingly.</description>
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