TMI Blog2016 (5) TMI 1048X X X X Extracts X X X X X X X X Extracts X X X X ..... - sesame seeds among others are allowed clearance on payment of nil rate of duty vide Notification No.23/2003-CE dated 31.03.2003. This confirms that waste of sesame seeds is not a non-excisable item. As the above quoted proviso to para 6 of Notification 22/03-CE is applicable only when the articles are not excisable, the said proviso is not applicable to the impugned goods. - Excise Appeal No.E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thereof was recoverable. 2. The appellant has contended that vide Boards Circular issued from File No.305 /45/2003 FTT it has been clarified that waste of sesame seeds interalia are exempt under Notification No. 23/2003-CE dated 31.03.2003. 3. Ld. D.R. on the other hand stated that Notification No.23/2003 is applicable subject to the condition that unit achieved positive NFE and possib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of such articles. 4. Mere perusal of the said proviso shows that the proviso is applicable only when waste and scrap material are not excisable. It is evident from Notification No.23/2003 (Sl. No.21 of the table appended thereto) that waste from food industries is excisable because if that was not the case the said notification would not have fully exempted such waste. Indeed, para 5 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of wheat, residue of pulses and other cereals, tea waste or coffee waste; waste of castor oil seed, waste of caster oil derivatives, waste of sesame seeds and waste of other oil seeds and waste from food industries. (b) Since these items are normally low valued items, it has been decided to provide full exemption from payment of duty to the above-mentioned items if cleared into DTA provided ..... X X X X Extracts X X X X X X X X Extracts X X X X
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