https://www.taxtmi.com/caselaws?id=755254 The CESTAT Chennai held that black sand produced during casting manufacturing process is not dutiable as manufactured goods. The tribunal found that natural sand turning black during casting operations does not lose its original character or constitute manufacturing of black sand. Revenue failed to establish that the appellant intended to manufacture black sand, and natural sand itself is non-dutiable. Authorities erred in imposing duty liability on black sand that was merely a byproduct, not a manufactured item. The impugned order was set aside and appeal allowed. en-us Tue, 09 Jul 2024 00:00:00 +0530 Wed, 10 Jul 2024 08:00:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755254 The CESTAT Chennai held that black sand produced during casting manufacturing process is not dutiable as manufactured goods. The tribunal found that natural sand turning black during casting operations does not lose its original character or constitute manufacturing of black sand. Revenue failed to establish that the appellant intended to manufacture black sand, and natural sand itself is non-dutiable. Authorities erred in imposing duty liability on black sand that was merely a byproduct, not a manufactured item. The impugned order was set aside and appeal allowed. Case-Laws Central Excise Tue, 09 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755254