https://www.taxtmi.com/caselaws?id=80569 The Tribunal allowed the condonation of delay in filing 12 supplementary appeals, finding sufficient cause for the delay. Regarding the classification of wet chlorine, the Tribunal upheld the Collector's decision that wet chlorine did not qualify as goods under the Central Excises and Salt Act, 1944. The decision emphasized the importance of marketability and legal definitions in determining the classification of goods under the Act, dismissing the revenue's appeals. en-us Thu, 28 Jun 1990 00:00:00 +0530 Fri, 17 Jun 2011 16:41:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80569 The Tribunal allowed the condonation of delay in filing 12 supplementary appeals, finding sufficient cause for the delay. Regarding the classification of wet chlorine, the Tribunal upheld the Collector's decision that wet chlorine did not qualify as goods under the Central Excises and Salt Act, 1944. The decision emphasized the importance of marketability and legal definitions in determining the classification of goods under the Act, dismissing the revenue's appeals. Case-Laws Central Excise Thu, 28 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80569