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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>Tribunal rules waste & scrap from audio video tape manufacturing not excisable based on marketability criteria.</h1> The Revenue's appeal against the Collector (Appeals) decision regarding the excisability of waste and scrap from manufacturing audio video magnetic tape ... Waste and scrap The Revenue appealed against the Collector (Appeals) decision that waste and scrap from manufacturing audio video magnetic tape is not excisable as it is not marketable. The Tribunal upheld the decision, stating that marketability criterion is relevant for excisability. The appeal was rejected.

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