Marketability requirement defeats duty demand on soap floor sweepings treated as non-dutiable waste.

Floor sweepings arising in soap manufacture, described as mud, rubbish and residual raw material distinct from recycled soap end-pieces, were not shown to be marketable. In the absence of evidence of marketability, the claimed duty demand on such sweepings could not be sustained. The sweepings were therefore treated as not dutiable, and the impugned order was set aside.

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Issues: Whether floor sweepings arising in the manufacture of soap were dutiable in the absence of evidence of marketability.

Analysis: The floor sweepings were described as waste material consisting of mud, rubbish and residual raw material, distinct from recycled soap end-pieces. The record did not contain evidence to show that the sweepings were marketable. In the absence of such evidence, the claimed duty demand could not be sustained.

Conclusion: The floor sweepings were held not dutiable, and the appeal was allowed by setting aside the impugned order.

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