1992 (10) TMI 214

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..... ecretary, for the Respondents. [Order per : N.K. Bajpai, Member (T)]. - These two appeals arise out of the same order of the Collector of Central Excise (Appeals), Chandigarh and were heard together. They involve consideration of the question of excisability of 'Spent Earth' under the Central Excise Tariff Act, 1985. Collector (Appeals) has held that, following the decision of the Tribunal in t .....

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..... ponding sub-heading is 1507.00 of Central Excise Tariff Act, 1985. It is stated in the appeal that in arriving at its decision, the CEGAT relied on the Supreme Court judgment dated 11-6-1985 in the case of Khandelwal Metal Engineering Works v. Union of India [1985 (20) E.L.T. 222]. 3. Arguing on the appeal Smt. Ananya Ray, the learned Senior Departmental Representative, submitted that the decisio .....

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..... that where there was a specific entry in the tariff for what may otherwise be considered waste material, such material would be excisable. She also referred to the Supreme Court decision in the case of Bhor Industries v. Collector of Central Excise [1989 (40) E.L.T. 280] according to which the criteria of marketability was also satisfied in the present case. 4. Shri N.D. Jain, the learned Secret .....

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..... of manufacture of vegetable product and not 'goods' liable to duty under Item 68 of the erstwhile Central Excise Tariff. 5. We have considered the appeal and the submissions of both sides. While it is true that 'Spent Earth' was held not to be excisable under the erstwhile Central Excise Tariff by a number of decisions of the Tribunal, the position has undergone a total change with the coming in .....

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..... cid present in the activated carbon is merely reacting with colouring agents and, therefore what comes out as residue is residue of itself and does not qualify to be treated as "residue resulting from the treatment of fatty substances ....". Whatever be the nature of the reaction and the consequence of it, the fact remains that 'Spent Earth' is residue resulting from the treatment of fatty substan .....

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