2001 (5) TMI 656 - AT - Central Excise

Zinc Dust (Black substance) received from job worker as intermediate product in manufacture of sodium hydrosulphite

Summary

The Appellate Tribunal CEGAT, Mumbai heard a case involving the manufacture of sodium hydrosulphite and zinc dust. The manufacturer contended that the black substance containing unreacted zinc was not marketable. The Asst. Commissioner agreed, but the Commissioner (Appeals) overturned this decision, stating that zinc dust was marketable. The Tribunal allowed the manufacturer's appeal, directing the Commissioner to reconsider marketability and pass orders accordingly.