TMI Blog2008 (8) TMI 618X X X X Extracts X X X X X X X X Extracts X X X X ..... is only a waste material not exigible to duty of excise and, therefore, Rule 57CC was not to be invoked in this case - appeal dismissed - decided against Revenue. - E/627/2001 and E/570-571/2002 - 892-894/2008 - Dated:- 19-8-2008 - S/Shri P.G. Chacko, P. Karthikeyan, JJ. REPRESENTED BY : Shri N.J. Kumaresh, SDR, for the Appellant. S/Shri N. Prasad and Savith V. Gopal, Advocates, for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue is in appeal against the appellate Commissioner s order. After hearing both sides, we find that the question whether pressmud is excisable is no longer res integra inasmuch as it was held to be non-marketable in the case of Commissioner v. Titawi Sugar Complex, 2003 (152) E.L.T. 21 (S.C.). The appellate Commissioner s decision on the premise that pressmud is not excisable has only to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lassification under Heading 31.01 of the CETA Schedule. Mere existence of a Tariff Entry, according to the ld. Commissioner (Appeals), would not render a product excisable. In the present appeals, this finding of the Commissioner is under challenge. It is contended that biocompost is a final product chargeable to Nil rate of duty in terms of Heading 31.01 and, therefore, on the facts of this c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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