https://www.taxtmi.com/caselaws?id=88222 Low boiling lumps arising incidentally during manufacture of phthalic anhydride were treated as waste, not as a manufactured excisable commodity, because the department failed to prove that they were marketable. The Tribunal applied the settled principle that mere sale, including sale driven by pollution concerns, does not by itself establish marketability for excise purposes. As marketability was not established, the product was held not dutiable and the duty demand was set aside. en-us Tue, 22 Oct 1996 00:00:00 +0530 Fri, 16 Sep 2011 12:38:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88222 Low boiling lumps arising incidentally during manufacture of phthalic anhydride were treated as waste, not as a manufactured excisable commodity, because the department failed to prove that they were marketable. The Tribunal applied the settled principle that mere sale, including sale driven by pollution concerns, does not by itself establish marketability for excise purposes. As marketability was not established, the product was held not dutiable and the duty demand was set aside. Case-Laws Central Excise Tue, 22 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88222