Waste Mud Not Excisable if Emerged Involuntarily During Bleaching Process

3F Industries Ltd Vs Commissioner of Central Excise & Service Tax (CESTAT Hyderabad) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad, allowed the appeal against the order dated 22.04.2014 which had upheld excise duty demand on “waste mud” generated during bleaching of crude palm oil. The department had treated the waste mud, also referred to as spent earth, as an excisable good classifiable under Tariff 1522 0090 and issued a show cause notice alleging non-payment of Central Excise duty. The adjudicating authority relied on Board Circular No. 904/24/09-CX dat...