{"id":223983,"date":"2005-04-27T00:00:00","date_gmt":"2005-04-26T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-sakthi-sugars-ltd-on-27-april-2005"},"modified":"2015-08-07T14:14:37","modified_gmt":"2015-08-07T08:44:37","slug":"commissioner-of-central-excise-vs-sakthi-sugars-ltd-on-27-april-2005","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-sakthi-sugars-ltd-on-27-april-2005","title":{"rendered":"Commissioner Of Central Excise vs Sakthi Sugars Ltd. on 27 April, 2005"},"content":{"rendered":"
Customs, Excise and Gold Tribunal – Tamil Nadu<\/div>\n
Commissioner Of Central Excise vs Sakthi Sugars Ltd. on 27 April, 2005<\/div>\n
Equivalent citations: 2005 (189) ELT 326 Tri Chennai<\/div>\n
Bench: N T C.N.B., P Chacko<\/div>\n<\/p>\n
<\/pre>\n
ORDER<\/p>\n
C.N.B. Nair, Member (T)<\/p>\n
1. The common issue arising in all these appeals of the Revenue is the correct Central Excise classification of “Crude Gum” which arises during the processing of “Crude Soya Oil” for producing refined soya oil.\n<\/p>\n
2. We have heard both sides and perused the records. During the hearing of the case, Id. Counsel produced a flow chart of “Soyabean Processing”. We reproduce that flow chart for the purpose of examining the classification dispute.<\/p>\n
\n                                                                                               \n                                    FLOW CHART OF SOYABEAN PROCESSING\n\n                                             SOYABEANS\n                                                                                   \n                                       CLEAING, GRADING, DRYING, \n                                     TEMPERING, CRACKING FLAKING\n\n               FOOD GRADE HEXANE            SOLVENT EXTRACTION\n                                                                                   \n        CRUDE OIL               DEFATTED FLAKES             HULLS ... X\n                                48%-50% PROTEINS            PROTEINS + ...\n                                                                                   \nCRUDE   DEGUMMING @ 80DEGREE    WATER @ 80DEGREE\nGLUES \n                                                                                   \nSOAP    NEUTRALISATION 85  NaOH 20degree c   UNDER DESOLVENTISING   UNDER FLASH \nSTOCK DEGREE C                Be+H2PO 75%       TOASTING, DRYING,      DESOLVENTISING  \n                                                  COOLING (DTDC) SYSTEM  (FDS)SYSTEM \n                                                  110DEGREE C @-10 BAR   150DEGREE C 8 + ... \n                                                                                   \nSPENT   BLEACHING @ 120DEGREE   BLEACHING EARTH\nEARTH \n                                                                                   \n        DEORDORISATION          ADDITION OF     GRINDING        GRINDING\n        250DEGREE C @-750mmhg   ANTI-OXIDENTS\n        REFINED COOOKING OIL    DEFATTED AND TOASTED \n                                MEAL FOR CATTLE FEED   EDIBLE FLOUR   CATTLE FEEF INGREDIENT\n                                                                                   \n                                                             SAKTHI SOYAS LTD. COIMBATORE-18\n\n \n\n<\/pre>\n
3. The contending tariff headings are 15.07 claimed by the department and 23.01 claimed by the party. The impugned order has held in favour of Heading 23.01. During the period of dispute, Heading 23.01 read as under :\n<\/p>\n
  \"23.01     2301.00     Residues and waste from the food industries, \n                       including bagasse, other waste of sugar \n                       manufacture and oil cakes\"\n\n \n\n<\/pre>\n
4. We have gone through the Explanatory Notes of HSN relating to Heading 23.04. We also read the same thus :\n<\/p>\n
“This heading covers oil-cake and other solid residues remaining after the extraction of oil from soyabeans by solvents or in a press or rotary expeller. These residues constitute valuable animal foods.\n<\/p>\n
The residues classified in this heading may be in the form of slabs (cakes), meal or pellets (see the General Explanatory Note to this Chapter)<\/p>\n
This heading also includes non-textured defatted soyabean flour fit for human consumption.”\n<\/p>\n
It may straightaway be noted that the applicability of this item is in respect of “residues” remaining after the extraction of the oil from soyabeans by solvents or in a press or rotary expeller. It is also pertinent to note that “these residues constitute valuable animal foods”. It is on record that “soya gum” in question is used in soap industry and not in animal food manufacturing industry. Similarly, it is also not a ‘residue’ after extraction of oil. The flow chart shows this item as emerging in the very first stage of processing of crude oil. Thus, it is clear that crude gum does not satisfy the use or stage of emergence mentioned in the explanatory note. Therefore, its classification cannot be under Heading 23.04. Therefore, the Commissioner’s finding that the item is classifiable under Heading 23.01 is to be overruled (Heading 23.01 goods also fell under item covered by 23.04 of HSN).\n<\/p>\n
5. Now, we come to the rival entry 15.07. This entry covers the items as under :\n<\/p>\n
  \"15.07     1507.00    Vegetable waxes (other than triglycerides), \n                      beeswax, other insect waxes and spermaceti, \n                      whether or not refined or coloured; degras;\n                      residues resulting from the treatment of \n                      fatty substances or animal or vegetable waxes.\"\n\n \n\n<\/pre>\n
6. Items resulting coming from treatment of fatty substances are also covered under the above Heading. HSN note relating to Heading 15.22 (which relates to residues resulting from the treatment of fatty substances or animal or vegetable waxes) reads as under :\n<\/p>\n
“(B) Residues resulting from the treatment of fatty substances or animal or vegetable waxes.\n<\/p>\n
This heading covers, inter alia :\n<\/p>\n
(1) Oil foots and dregs : Oily or mucilaginous residues resulting from the purification of oils. They are used in the manufacture of soaps or lubricants.\n<\/p>\n
(2) Soap-stocks : By-products of oil refining produced by the neutralisation of the free fatty acids with a base (sodium hydroxide), and consisting of a mixture of crude soap and neutral oils or fats. They are of a pasty consistency, varying in colour (brownish-yellow, whitish, brownish-green, etc.), according to the raw material from which the oils are extracted. They are used in soap-making.”\n<\/p>\n
7. It has to be noted that “oily or mucilaginous residues resulting from the purification of oils” is specifically covered under this heading. Heading Note also mentions use of the item “in soap making”. As already noted, crude gum emerges in the purification of oils. It is also used in the manufacture of soaps. Thus, both the conditions mentioned in the note are satisfied. In view of this, we are of the opinion that the Revenue’s contention relating to classification of this item under Heading 15.07 has to be accepted.\n<\/p>\n
8. What is stated above applies equally to the classification of soya soap. Therefore, the Commissioner’s order has to be modified in relation to this item also.\n<\/p>\n
9. In the result, it is held that “soya soap” and “soya gum” are classifiable under Heading 15.07 and not under 23.01. The appeals of the Revenue are allowed after setting aside the impugned order.\n<\/p>\n
 (Dictated and pronounced in open Court)<\/p>\n","protected":false},"excerpt":{"rendered":"
Customs, Excise and Gold Tribunal – Tamil Nadu Commissioner Of Central Excise vs Sakthi Sugars Ltd. on 27 April, 2005 Equivalent citations: 2005 (189) ELT 326 Tri Chennai Bench: N T C.N.B., P Chacko ORDER C.N.B. Nair, Member (T) 1. The common issue arising in all these appeals of the Revenue is the correct Central […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-223983","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"\nCommissioner Of Central Excise vs Sakthi Sugars Ltd. on 27 April, 2005 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-sakthi-sugars-ltd-on-27-april-2005\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Central Excise vs Sakthi Sugars Ltd. on 27 April, 2005 - 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