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2015 (1) TMI 377 - CESTAT CHENNAILevy of duty on Waste Weak HCL acid - Marketability - Revenue contends that the waste weak HCL acid is lower in strength and would be covered under Heading 2806.10 and the appellant is liable to pay duty - Held that:- Appellant took a definite stand before the lower authorities that the waste weak HCL acid is not marketable. The concentration of HCL is 10 - 15% and fetched a price of ₹ 25/-. But the concentrated HCL acid of 30 % to 33% marketed a price of minimum of ₹ 1,100/- to ₹ 1,200/- per MT. Revenue contended that waste weak HCL acid is processed by them. - merely the goods are sold in the market would not render goods marketable - Revenue has failed to place any material to show that the goods are sold and used in the further manufacture of any item - there is no material available to show that waste weak HCL acid is marketable and therefore it cannot be treated as an excisable commodity. Accordingly, the impugned orders are set aside - Decided in favour of assesse.
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