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of <h1>Manufacturer's appeal allowed, Commissioner to reassess marketability of black substance with unreacted zinc.</h1> <h3>TRANSPEK INDUSTRY LTD. Versus COMMISSIONER OF C. EX. & CUS., VADODARA</h3> TRANSPEK INDUSTRY LTD. Versus COMMISSIONER OF C. EX. & CUS., VADODARA - 2001 (138) E.L.T. 1194 (Tri. - Mumbai) 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.
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