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<h1>Manufacturer's appeal allowed, Commissioner to reassess marketability of black substance with unreacted zinc.</h1> The Appellate Tribunal CEGAT allowed the manufacturer's appeal, directing the Commissioner to reconsider the marketability of the black substance ... Zinc Dust (Black substance) received from job worker as intermediate product in manufacture of sodium hydrosulphite 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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