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Documents citing Shri Deenanath Rajaram Karekar vs Collector Of Customs And Central Excise on 19 May, 1986

Commissioner Of Central Excise vs Lubrizol India Pvt. Ltd. on 9 December, 2005

The appellant also stated that in their own case, the Chemical Examiner report exactly state that the sample is in the form of brown coloured soft lump. It comprises of inorganic filter media (siliceous material) and mineral hydro carbon oil. The weight of the siliceous material is 60%. Thus the filter media used for filtration and for removing the impurities, after its use, becomes a rubbish in the form of brown or black lump depending upon the material which is filtered. From the discussions and the comparison of the waste filter cake with the waste described in the case of Marfed Vanaspati & Allied Industries and in the case of Rajaram v. CCE, Indore it merges that both are identical having similar functions and therefore the waste filter cake which is a spent earth in siliceous form is not a manufactured product in the light of the above two Judgments.
Customs, Excise and Gold Tribunal - Mumbai Cites 7 - Cited by 0 - Full Document
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