https://www.taxtmi.com/caselaws?id=72996 Carbide sludge generated during acetylene gas manufacture was treated as waste or effluent, not excisable goods under Tariff Item 68. The decisive point was marketability: isolated sales and the mere ability to fetch a price did not establish that the residue had the character of goods for central excise purposes. In the absence of credible evidence proving marketability and goods status, the Revenue's classification claim could not be sustained, and the appeal failed. en-us Tue, 09 Jun 1987 00:00:00 +0530 Thu, 26 May 2011 14:34:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72996 Carbide sludge generated during acetylene gas manufacture was treated as waste or effluent, not excisable goods under Tariff Item 68. The decisive point was marketability: isolated sales and the mere ability to fetch a price did not establish that the residue had the character of goods for central excise purposes. In the absence of credible evidence proving marketability and goods status, the Revenue's classification claim could not be sustained, and the appeal failed. Case-Laws Central Excise Tue, 09 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72996