TMI Blog1992 (10) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... pai, 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 the case of Hindustan Lever Ltd. v. Collector of Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ariff 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 decision cited in the impugned order relates to the erst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iff 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 Secretary of the respondent company, handed over writt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods 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 into force of the Central Excise Tariff Act, 1985 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eacting 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 substances and, therefore, qualifies for assessment un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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