https://www.taxtmi.com/caselaws?id=786413 Incidental residues arising during crude sunflower oil refining, including sunflower mud, soap stock, gums, wax, fatty acids and spent earth, were treated as waste and not excisable goods. Saleability and proposed tariff classification under Heading 1522 00 20/90 did not by themselves establish manufacture or liability to central excise duty. The Tribunal followed the assessee's own earlier case, in which the same residues were held non-dutiable, a view later affirmed by the Supreme Court and reiterated in a subsequent Tribunal order. The issue was decided in favour of the assessee, with the residues held not liable to central excise duty. en-us Wed, 29 Oct 2025 00:00:00 +0530 Thu, 12 Feb 2026 09:03:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786413 Incidental residues arising during crude sunflower oil refining, including sunflower mud, soap stock, gums, wax, fatty acids and spent earth, were treated as waste and not excisable goods. Saleability and proposed tariff classification under Heading 1522 00 20/90 did not by themselves establish manufacture or liability to central excise duty. The Tribunal followed the assessee's own earlier case, in which the same residues were held non-dutiable, a view later affirmed by the Supreme Court and reiterated in a subsequent Tribunal order. The issue was decided in favour of the assessee, with the residues held not liable to central excise duty. Case-Laws Central Excise Wed, 29 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786413