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2008 (4) TMI 170 - AT - Central ExciseCommissioner (Appeals) held that the copper sludge/mud, arising during the manufacture of zinc sulphate, are not excisable items - Revenue, even in their appeal memo, has not referred to any evidence to show that the goods under dispute are regularly coming to the market for being bought and sold - merely because there are sales, by itself is not sufficient to hold that they are marketable and hence excisable - appellate authority has correctly applied the law – revenue appeal dismissed
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