https://www.taxtmi.com/caselaws?id=288089 The Tribunal upheld the classification of bagasse under the CET, 1985, as chargeable to a nil rate of duty under heading 23.01, ruling against the applicability of Rule 57CC of CER 1944. Bagasse was deemed a residue, not a final product in sugar and molasses manufacturing, aligning with the precedent set in the Rudra Bilas Kisan Sahakari Chini Mills Ltd. case. The decision emphasized the nil duty rate for bagasse and rejected duty demands under Rule 57CC, concluding in favor of the respondents and setting aside the lower authority's order. en-us Wed, 02 Jan 2002 00:00:00 +0530 Tue, 19 May 2020 11:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288089 The Tribunal upheld the classification of bagasse under the CET, 1985, as chargeable to a nil rate of duty under heading 23.01, ruling against the applicability of Rule 57CC of CER 1944. Bagasse was deemed a residue, not a final product in sugar and molasses manufacturing, aligning with the precedent set in the Rudra Bilas Kisan Sahakari Chini Mills Ltd. case. The decision emphasized the nil duty rate for bagasse and rejected duty demands under Rule 57CC, concluding in favor of the respondents and setting aside the lower authority's order. Case-Laws Central Excise Wed, 02 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288089