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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Industrial dust from brass/copper manufacturing not subject to excise duty: Supreme Court affirms.</h1> The Supreme Court dismissed the appeal, affirming that industrial dust from manufacturing brass and copper articles is not marketable and therefore not ... 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 COURT OF INDIA). - Decided against Revenue. The Supreme Court dismissed the appeal, affirming that industrial dust from manufacturing brass and copper articles is not marketable and therefore not subject to excise duty. The court relied on previous judgments and found the High Court's decision to be correct.

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