https://www.taxtmi.com/caselaws?id=42953 Compost manure produced from garbage by natural fermentation without the aid of power was treated as exempt from central excise duty. The Gujarat HC noted that the product fell within Notification No. 179/77 for goods manufactured without power, and was later specifically exempted by Notification No. 181/80-C.E. The Court further observed that, before the explanation was added to Tariff Item 68, goods specifically excluded from Tariff Item 14HH could not be shifted into the residuary entry. On those facts, compost manure was not exigible to duty and the direction requiring licence and duty payment was unsustainable. en-us Sat, 15 Dec 1990 00:00:00 +0530 Tue, 15 Jun 2010 12:29:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42953 Compost manure produced from garbage by natural fermentation without the aid of power was treated as exempt from central excise duty. The Gujarat HC noted that the product fell within Notification No. 179/77 for goods manufactured without power, and was later specifically exempted by Notification No. 181/80-C.E. The Court further observed that, before the explanation was added to Tariff Item 68, goods specifically excluded from Tariff Item 14HH could not be shifted into the residuary entry. On those facts, compost manure was not exigible to duty and the direction requiring licence and duty payment was unsustainable. Case-Laws Central Excise Sat, 15 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42953