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    <title>1999 (8) TMI 443 - CEGAT, NEW DELHI</title>
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    <description>Silver chloride generated during zinc recovery remained a separate chemically defined compound under Chapter 28 despite impurities, because Note 1(a) to the Central Excise Tariff Act keeps such compounds within the Chapter. Marketability was satisfied since the relevant test is whether the product is capable of being bought and sold as manufactured, not whether it was actually sold or packed like retail goods. The product was therefore treated as excisable, marketable, and classifiable under Chapter 28. The claimed exemption under Notification No. 217/86-C.E. was left open and remanded for fresh consideration after hearing the assessee.</description>
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    <pubDate>Tue, 24 Aug 1999 00:00:00 +0530</pubDate>
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      <title>1999 (8) TMI 443 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=93348</link>
      <description>Silver chloride generated during zinc recovery remained a separate chemically defined compound under Chapter 28 despite impurities, because Note 1(a) to the Central Excise Tariff Act keeps such compounds within the Chapter. Marketability was satisfied since the relevant test is whether the product is capable of being bought and sold as manufactured, not whether it was actually sold or packed like retail goods. The product was therefore treated as excisable, marketable, and classifiable under Chapter 28. The claimed exemption under Notification No. 217/86-C.E. was left open and remanded for fresh consideration after hearing the assessee.</description>
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      <pubDate>Tue, 24 Aug 1999 00:00:00 +0530</pubDate>
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