https://www.taxtmi.com/caselaws?id=93148 Marketability remains a prerequisite for excisability, so untrimmed sheets were not liable to duty where no evidence showed they were marketable; their captive use in making trimmed sheets also could not be counted to deny small-scale exemption under Notification No. 1/93. Unwrought copper and copper slabs qualified for exemption under Notification No. 42/94 because the notification did not require direct use in utensils and handicrafts, and use as basic material for exempt end-use was sufficient. Copper slag/dross was not excisable because dross and skimmings are not goods. The demand therefore failed on all disputed items. en-us Fri, 30 Jul 1999 00:00:00 +0530 Tue, 08 Nov 2011 16:11:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93148 Marketability remains a prerequisite for excisability, so untrimmed sheets were not liable to duty where no evidence showed they were marketable; their captive use in making trimmed sheets also could not be counted to deny small-scale exemption under Notification No. 1/93. Unwrought copper and copper slabs qualified for exemption under Notification No. 42/94 because the notification did not require direct use in utensils and handicrafts, and use as basic material for exempt end-use was sufficient. Copper slag/dross was not excisable because dross and skimmings are not goods. The demand therefore failed on all disputed items. Case-Laws Central Excise Fri, 30 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93148