1996 (10) TMI 323

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..... . [Order per : T.P. Nambiar, Member (T)]. - Heard both sides. The question for determination is whether Low Boiling Lump arising out of manufacture of Phthalic Anhydride is dutiable or not. 2. The Learned Advocate Shri Ramesh stated that these are not dutiable and he relied on the following decisions. [1989 (44) E.L.T. 718; 1995 (77) E.L.T. 268 (S.C.)] 3. The Learned JDR reiterated .....

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..... ing the course of manufacture of Phthalic Anhydride. There is no evidence produced by department to show that it is a marketable commodity. It is only a waste and due to pollution problem appellant sold it. Everything which is sold is not a marketable commodity. In the absence of any evidence in this regard it cannot be held that it is a marketable commodity and hence the duty demand is not sustai .....

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