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    <title>1993 (8) TMI 163 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal found that carbide sludge lacked a distinctive name and use, and the evidence presented for marketability was insufficient. The matter was remanded to the Collector (Appeals) for a fresh examination to determine excisability under the Central Excise Act. The Collector was directed to pass an appropriate order after reevaluating the issue. The appeals were allowed by way of remand for further assessment.</description>
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    <pubDate>Thu, 05 Aug 1993 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=82670</link>
      <description>The Tribunal found that carbide sludge lacked a distinctive name and use, and the evidence presented for marketability was insufficient. The matter was remanded to the Collector (Appeals) for a fresh examination to determine excisability under the Central Excise Act. The Collector was directed to pass an appropriate order after reevaluating the issue. The appeals were allowed by way of remand for further assessment.</description>
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