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2016 (9) TMI 30 - AT - Central ExciseExemption from excise duty - Notification No. 23/2003 CE dated 31.03.2003 - egg shell waste - Held that:- the issue is settled in favour of the appellant assessee. by following the ratio of decision of he Tribunal in the case of M/s. SKM Egg Products Export (India) Ltd. Versus Commissioner of Central Excise, Coimbatore [2013 (11) TMI 991 - CESTAT CHENNAI] wherein it was held that egg shell waste is a waste from Food Industry and it is exempted from excise duty as per Sl.No. 21 of Notification No. 23/2003 CE, the impugned order is set aside. - Decided in favour of appellant
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