https://www.taxtmi.com/caselaws?id=85098 Carbide sludge generated in the manufacture of acetylene gas was treated as a waste residue, not a manufactured product with a distinct commercial identity. Applying the marketability test as essential to excisability, the analysis found that the sludge, described as lime waste mixed with water and lacking carbide content, did not become dutiable merely because of stray sales or possible material recovery. It was therefore not an excisable commodity and could not be classified under the tariff entry relied upon; the demands and penalties were set aside in favour of the assessee. en-us Fri, 15 Mar 1996 00:00:00 +0530 Tue, 02 Aug 2011 17:16:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85098 Carbide sludge generated in the manufacture of acetylene gas was treated as a waste residue, not a manufactured product with a distinct commercial identity. Applying the marketability test as essential to excisability, the analysis found that the sludge, described as lime waste mixed with water and lacking carbide content, did not become dutiable merely because of stray sales or possible material recovery. It was therefore not an excisable commodity and could not be classified under the tariff entry relied upon; the demands and penalties were set aside in favour of the assessee. Case-Laws Central Excise Fri, 15 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85098