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2016 (11) TMI 1420 - AT - Central ExciseExcisability - Soya Sludge - classification of goods - Held that: - the issue has been squarely covered by Tribunals decision in the case of Commissioner of Central Excise, Indore v/s. Ambika Refinery [2013 (9) TMI 821 - CESTAT NEW DELHI], where the item has not been found excisable and it has been held that the same 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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