1996 (3) TMI 467

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.... Consultant, for the Appellant. Shri J.M. Sharma, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The appellant manufactures hydrogenated vegetable oil from unrefined vegetable oil. It is necessary to bleach these oils with fuller or activated earth. The impurities are observed in this earth which thereafter becomes spent. After bleaching the oil and earth are se....

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....posing recovery of duty on the spent earth cleared from 1-11-1986 to 30-4-1987. It was followed by another notice from clearance from 1-5-1987 to 7-7-1987. Both these notices were confirmed by the Assistant Collector. The Collector (Appeals) also confirmed the classification of the spent earth and consequent demand for duty; hence these appeals. 2. Shri Swaminathan argues for the appellant....

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....confined to this commodity the Supreme Court in the decision cited has confirmed the view that the fact that commodity is sold cannot by itself be a determinant for its excisability pointing out that even rubbish is a escapable being sold for a price. It has held that metallic ash and dross are not excisable. The ratio of this decision applies to the spent earth. It arose in the course of manufact....