Marketability and classification of carbon black sludge turned on factual evidence, so the remand was sustained.

Marketability and tariff classification of sludge arising in carbon black manufacture depended on whether the sludge was in fact marketable and in what form it was sold. The appellate authority found the record insufficient on those factual aspects, so it remanded the matter for a fresh decision on excisability and correct classification. The remand was upheld, and the Revenue's challenge failed.

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Issues: Whether the appellate authority was justified in remanding the matter for determination of the marketability and classification of sludge obtained in the manufacture of carbon black.

Analysis: The dispute turned on whether the sludge was marketable and, if so, in what form it was sold, because those facts were necessary for deciding excisability and the correct tariff classification. The record before the appellate authority did not contain sufficient material on these factual aspects, and the remand was directed only to secure a fresh decision on that basis.

Conclusion: The remand order was upheld and the Revenue's challenge failed.

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