Case Law Analysis
|Custom, Excise & Service Tax Tribunal
CESTAT Hyderabad | Waste Mud from Bleaching Not 'Manufactured Goods' Under Central Excise Act : No Duty Liability on Spent Earth
CESTAT Hyderabad ruled that waste mud generated from crude palm oil bleaching is non-excisable waste, not manufactured goods, following the withdrawal of CBIC circulars and exemption notifications. The decision clarifies that spent earth lacks marketability and cannot be classified as excisable goods, relieving manufacturers from duty liability on such by-products.
