https://www.taxtmi.com/caselaws?id=92533 The Tribunal rejected all appeals filed by the Revenue, ruling that Green sand, Core sand Resin Bonded core, and Sodium Silicate Bonded coats are not excisable goods subject to duty under the Central Excise Act. The decision was based on the lack of evidence supporting marketability, the unique nature of the products compared to resin coated sand, and precedent regarding duty exemption for resin coated sand used captively in manufacturing sand moulds. The Tribunal upheld the Collector's findings, emphasizing the short lifespan of the products and the insufficiency of evidence to establish marketability. en-us Wed, 06 Oct 1999 00:00:00 +0530 Wed, 02 Nov 2011 12:54:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92533 The Tribunal rejected all appeals filed by the Revenue, ruling that Green sand, Core sand Resin Bonded core, and Sodium Silicate Bonded coats are not excisable goods subject to duty under the Central Excise Act. The decision was based on the lack of evidence supporting marketability, the unique nature of the products compared to resin coated sand, and precedent regarding duty exemption for resin coated sand used captively in manufacturing sand moulds. The Tribunal upheld the Collector's findings, emphasizing the short lifespan of the products and the insufficiency of evidence to establish marketability. Case-Laws Central Excise Wed, 06 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92533