1998 (9) TMI 278

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....DR, for the Respondents. [Order per : P.C. Jain, Member (T)]. - Briefly stated the facts of the case are as follows :- 2. Molasses resulting as a byproduct in manufacture of sugar during the sugar year 1985-86 was stored by the appellants in a steel tank. The said molasses got destroyed by auto combustion. The appellants applied for remission of duty for the said molasses under Rule ....

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....h has held that the said Carboneous Dark Brownish Black coloured solid cannot be said to have been manufactured by them. What was manufactured by them was molasses. This product for which the classification list have been now filed is merely a result of auto-combustion in molasses which is a natural phenomenon. Therefore, they have to pay duty on the said waste product as if it is molasses. 4.&....