Byproducts in Rice Bran Oil Refining Treated as Waste, Exempt from Excise

Godavari Edible Bran Oil Pvt Ltd. Vs Commissioner of Central Tax (CESTAT Hyderabad) Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad Bench, has reiterated that products such as R.B. Fatty Acid, R.B. Wax, and R.B. Gums, generated during the refining of rice bran oil, are to be considered “waste” and are therefore exempt from excise duty. This ruling came in the appeal filed by Godavari Edible Bran Oil Pvt Ltd. against the Commissioner of Central Tax. The department had initially treated these products as by-products and denied the exemption under Notification N...