Excisability of lime sludge: not marketable as goods, therefore generally outside central excise levy and not chargeable. The Board concludes that lime sludge produced in paper mills during caustic soda recovery and bleach liquor manufacture is not ordinarily marketable and therefore does not fall within the meaning of goods for central excise purposes; stray instances of outside despatch do not establish a market, and pending assessments should be decided on that basis.
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Excisability of lime sludge: not marketable as goods, therefore generally outside central excise levy and not chargeable.
The Board concludes that lime sludge produced in paper mills during caustic soda recovery and bleach liquor manufacture is not ordinarily marketable and therefore does not fall within the meaning of goods for central excise purposes; stray instances of outside despatch do not establish a market, and pending assessments should be decided on that basis.
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