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2015 (11) TMI 606 - SUPREME COURT

2015 (11) TMI 606 - SUPREME COURT - 2015 (325) E.L.T. 242 (SC) - Marketetability of product - industrial dust - Valuation - High Court held that 'industrial dust' arising during the course of manufacturing of brass and copper articles in the factory of the respondent is not marketable - Held that:- 'industrial dust' in the present case is almost identically placed as the products, viz., dross and skimmings which were involved in the Indian Aluminium Co. Ltd.'s case (1995 (4) TMI 62 - SUPREME COU .....

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has dismissed the appeal of the appellant herein, thereby confirming the order of the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as the 'CESTAT') holding that the 'industrial dust' arising during the course of manufacturing of brass and copper articles in the factory of the respondent is not marketable and therefore, would not attract excise duty. While coming to this conclusion, the High Court has specifically followed two judgments of this Court .....

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