https://www.taxtmi.com/caselaws?id=107450 Polypropylene tubes emerging during manufacture of plastic satranjis were treated as non-marketable goods on the basis of the Board's circular, so they were not excisable and no duty could be levied on them. Because the tubes were not capable of being marketed, the proposed classification dispute under heading 54.04 did not require determination on merits. The revenue's classification challenge was therefore rendered academic. The document states that the goods were held not liable to duty and the appeal was dismissed. en-us Mon, 06 Jan 2003 00:00:00 +0530 Thu, 22 Mar 2012 15:17:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107450 Polypropylene tubes emerging during manufacture of plastic satranjis were treated as non-marketable goods on the basis of the Board's circular, so they were not excisable and no duty could be levied on them. Because the tubes were not capable of being marketed, the proposed classification dispute under heading 54.04 did not require determination on merits. The revenue's classification challenge was therefore rendered academic. The document states that the goods were held not liable to duty and the appeal was dismissed. Case-Laws Central Excise Mon, 06 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107450