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    <title>1996 (7) TMI 406 - CEGAT, NEW DELHI</title>
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    <description>Calcium carbide manufactured by the respondent was held not to be excisable goods because it lacked marketability in law. The product did not satisfy the commercial purity contemplated by the applicable rules governing calcium carbide, so it was treated as outside the excise charge. The earlier High Court view on the same question was followed, and the departmental challenge failed.</description>
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      <title>1996 (7) TMI 406 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=92869</link>
      <description>Calcium carbide manufactured by the respondent was held not to be excisable goods because it lacked marketability in law. The product did not satisfy the commercial purity contemplated by the applicable rules governing calcium carbide, so it was treated as outside the excise charge. The earlier High Court view on the same question was followed, and the departmental challenge failed.</description>
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