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1992 (10) TMI 214 - AT - Central ExciseExtract: .......atty substances .... rdquo . Whatever be the nature of the reaction and the consequence of it, the fact remains that lsquo Spent Earth rsquo is residue resulting from the treatment of fatty substances and, therefore, qualifies for assessment under sub-heading No. 1507.00 of the tariff, being also excisable. In view of this, the appeals are allowed.
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