1998 (6) TMI 194

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..... nt. [Order per : Jyoti Balasundaram, Member (J)]. - The issue involved in this appeal filed by the Revenue is excisability of intermediate product viz. D2 Aminobutanol Hemitartrate arising in the course of manufacture of Ethambutal Hydrochloride - according to the Revenue the item is excisable and falls for classification under CET sub-heading 29.42 while according to the respondents, the produ .....

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..... 3-6-1987. On the other hand, the adjudicating authority has held in para 15.1 of the order that the report dated 28-8-1990 of the Chemical Examiner shows that he made all efforts to hunt out useful technical references on the properties, application, stability and the marketed grades of the disputed product from the technical literature available, but he could not get any references. The responden .....

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..... e in the case of Moti Laminates Pvt. Ltd. [1995 (76) E.L.T. 241] and Delhi Cloth & General Mills Co. Ltd. [1997 (92) E.L.T. 315 (S.C.)] that in order to determine excisability, the test of marketability must be satisfied. Since the department has not substantiated its claim that the product in dispute is marketable, we hold that there is no infirmity in the order passed by the Collector of Central .....

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