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Issues: Whether Silver Chloride manufactured in the course of zinc recovery was excisable and classifiable under Chapter 28 of the Central Excise Tariff Act, 1985, and whether the matter required reconsideration on the claimed exemption under Notification No. 217/86-C.E.
Analysis: The product was accepted as Silver Chloride on the assessee's own process description and flow chart. Under Note 1(a) to Chapter 28 of the Central Excise Tariff Act, 1985, separate chemically defined compounds remain within the Chapter even if they contain impurities, so impurity levels by themselves do not take the product out of Chapter 28. On marketability, the relevant test is whether the product is capable of being bought and sold as manufactured, not whether it is actually sold or packed in the same manner as retail goods. The reasoning also rejected the contention that only Silver Chloride of very high purity or one produced by a particular method could be marketable.
Conclusion: The product was held to be excisable and marketable and classifiable under Chapter 28. The plea for exemption under Notification No. 217/86-C.E. was not decided and was sent back for fresh consideration after hearing the assessee.
Ratio Decidendi: A separate chemically defined compound does not cease to fall under Chapter 28 merely because it contains impurities, and marketability depends on capability of sale as manufactured rather than actual sale or packing.
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