Excise Duty Exemption Applies: By-Products from Unwanted Material Removal Not Considered Manufacturing Under Notification 89/95-CE.

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....Duty of excise on clearance of dutiable by-products - removal of unwanted materials resulting in products like gums, waxes and fatty acid with odour cannot be called as a process of manufacture - benefit of Notification 89/95-CE dated 18/02/1995 allowed - AT....