2013 (10) TMI 1197

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.... : Rajesh Singh Chauhan ORDER Admittedly, the controversy in question is no more res integra. It has been settled by the Division Bench of this Court while deciding the Writ Petition No.11791 (M/B) of 2010, Balrampur Chini Mills Ltd. vs. Union of India and others by order dated 18.05.2012 that bagasse is a waste product and no more duty will be imposed over it. Further, Bagasse and 'press mu....

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....ise Tariff, but it does not become a final product merely on such entry. Such 'bagasse' is nothing but a waste obtained during manufacture of sugar waste cannot be regarded as a final product exempt from duty for invoking provisions of Rule 57 CC of Central Excise Rules, 1944." The said finding has also been followed in the cases of Central Excise Commissioner v. Mahalakshmi Sugar Mills and Com....

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....d order dated 21.7.2010 rendered in Civil Appeal No.2791 of 2005. Bagasse is classified under sub-heading 2303 20 00 of Central Excise Tariff Act. In view of the judgment of Apex Court in Civil Appeal No.2791 of 2005, Commissioner of Central Excise v. Balrampur Chini Mills, Gonda, decided on 21.10.2010, the Circular of the Chief Commissioner, Central Excise, Lucknow as well as Circular of Centr....

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....n view of above discussion, all the writ petitions are allowed and impugned Circular dated 28.10.2009, issued by the Central Board of Excise and Customs, the Circular dated 3.10.2009 issued by the Central Excise, U.P., Lucknow and demand notice dated 24/27.9.2010 issued by the Joint Commissioner, Customs Central Excise and Service Tax are hereby quashed. As some of the petitioners deposited the en....