Black Sand Not A By-Product, Just A Waste; CESTAT Quashes Excise Duty

In a recent case, the CESTAT held that black sand generated as a by-product during manufacturing qualifies as waste under excise duty rules, exempting it from duty liability. The tribunal ruled that since the sand was a spontaneous and unavoidable by-product, it did not constitute manufactured goods subject to excise duty. This decision underscores the importance of understanding excise duty applicability on manufacturing by-products.