https://www.taxtmi.com/caselaws?id=92910 Lead ash arising on the surface and corners of the lead bath during galvanisation was treated as waste resembling froth, dross, skimmings, scrap or similar residual material. Its occasional sale in the market did not change its character or make it excisable goods. The governing principle was that marketability alone does not convert manufacturing waste into goods liable to Central Excise duty, and lead ash was therefore outside the levy. en-us Tue, 12 Jan 1999 00:00:00 +0530 Sat, 05 Nov 2011 18:43:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92910 Lead ash arising on the surface and corners of the lead bath during galvanisation was treated as waste resembling froth, dross, skimmings, scrap or similar residual material. Its occasional sale in the market did not change its character or make it excisable goods. The governing principle was that marketability alone does not convert manufacturing waste into goods liable to Central Excise duty, and lead ash was therefore outside the levy. Case-Laws Central Excise Tue, 12 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92910