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2023 (11) TMI 302 - AT - Central ExciseExcisability - books used for internal administration and record keeping in the zonal railway that were printed at zonal railway press - HELD THAT:- The issue in dispute is squarely covered by the decision of the Tribunal in re Dy Chief Manager (P&S), Central Railway [2015 (6) TMI 374 - CESTAT MUMBAI] in relation to the same activity undertaken by the Central Railway which held that product in question are not dutiable on both the counts of classification as well as marketability. The impugned orders lack merit - Appeal allowed.
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