https://www.taxtmi.com/caselaws?id=89347 The Appellate Tribunal ruled in favor of the Respondent, holding that the waste product Bag House fine did not qualify as excisable goods under the Central Excise Act. The Tribunal emphasized the waste's lack of usability as filter aid powder, absence of a regular market, and its non-inclusion in any specific entry in the Central Excise Tariff Act for duty imposition. The judgment clarified that the waste's limited marketability and unsuitability for its intended purpose exempted it from excise duty, rejecting the Revenue's appeals due to insufficient evidence disputing the waste's nature and marketability. en-us Tue, 11 Aug 1998 00:00:00 +0530 Mon, 26 Sep 2011 14:53:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89347 The Appellate Tribunal ruled in favor of the Respondent, holding that the waste product Bag House fine did not qualify as excisable goods under the Central Excise Act. The Tribunal emphasized the waste's lack of usability as filter aid powder, absence of a regular market, and its non-inclusion in any specific entry in the Central Excise Tariff Act for duty imposition. The judgment clarified that the waste's limited marketability and unsuitability for its intended purpose exempted it from excise duty, rejecting the Revenue's appeals due to insufficient evidence disputing the waste's nature and marketability. Case-Laws Central Excise Tue, 11 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89347