Press-mud not excisable: Supreme Court rules against Department, no costs awarded.

The Supreme Court of India dismissed the appeal as press-mud was deemed not a marketable commodity and thus not excisable. The Department failed to contest this finding or demonstrate the marketability of press-mud. No costs were awarded in this case.

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The Supreme Court of India dismissed the appeal as the Tribunal held that press-mud is not a marketable commodity and therefore not excisable. The Department did not challenge this decision or provide evidence that press-mud was marketable. No costs were awarded.

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