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2016 (5) TMI 1048 - CESTAT NEW DELHIDemand of duty - equivalent to duty foregone on the inputs (diesel/furnace oil) procured availing benefit of Notification 22/03-CE dated 21.03.2003-CE thereof - Waste of sesame seeds cleared without payment of duty although the same resulted from use of diesel/furnace oil - sesame seeds among others are allowed clearance on payment of nil rate of duty vide Notification No.23/2003-CE dated 31.03.2003. This confirms that waste of sesame seeds is not a non-excisable item. As the above quoted proviso to para 6 of Notification 22/03-CE is applicable only when the articles are not excisable, the said proviso is not applicable to the impugned goods.
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