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2017 (1) TMI 1398 - CESTAT NEW DELHIClassification of goods - Soya Sludge - Revenue took a view that the product soya sludge is an excisable product and classified under 152200900 whereas assessee took the view that soya sludge is nothing but a waste product and is not excisable to duty - Held that: - the item is not covered under Chapter 15.07 (presently it is Chapter Heading 15.22) under Central Excise Tariff. When it is so, the subject item is not excisable - appeal allowed - decided in favor of appellant.
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