https://www.taxtmi.com/caselaws?id=91253 Marketability and tariff classification of sludge arising in carbon black manufacture depended on whether the sludge was in fact marketable and in what form it was sold. The appellate authority found the record insufficient on those factual aspects, so it remanded the matter for a fresh decision on excisability and correct classification. The remand was upheld, and the Revenue's challenge failed. en-us Wed, 12 Aug 1998 00:00:00 +0530 Fri, 14 Oct 2011 18:11:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91253 Marketability and tariff classification of sludge arising in carbon black manufacture depended on whether the sludge was in fact marketable and in what form it was sold. The appellate authority found the record insufficient on those factual aspects, so it remanded the matter for a fresh decision on excisability and correct classification. The remand was upheld, and the Revenue's challenge failed. Case-Laws Central Excise Wed, 12 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91253