1999 (4) TMI 266 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai dismissed the appeal challenging the finding that glass fibre used in production of glass tissue is not excisable unless marketable. The Tribunal held that marketability is still required for goods listed in the Central Excise Tariff to be considered excisable. The appeal was dismissed as the goods were not considered marketable.