https://www.taxtmi.com/caselaws?id=108765 Sodium Azide cleared by a 100% EOU during commissioning runs was treated as export rejects, not waste, because it remained marketable sub-standard product rather than a by-product or waste. On that footing, the duty demand could not be sustained, as the statutory scheme then applicable did not support the department's valuation-based levy and the later amendment could not be applied retrospectively. With no sustainable duty demand or actionable contravention, the confiscation and penalties under the Central Excise and Customs laws also failed. The impugned order was set aside and the assessee obtained complete relief. en-us Fri, 29 Nov 2002 00:00:00 +0530 Tue, 03 Apr 2012 17:37:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108765 Sodium Azide cleared by a 100% EOU during commissioning runs was treated as export rejects, not waste, because it remained marketable sub-standard product rather than a by-product or waste. On that footing, the duty demand could not be sustained, as the statutory scheme then applicable did not support the department's valuation-based levy and the later amendment could not be applied retrospectively. With no sustainable duty demand or actionable contravention, the confiscation and penalties under the Central Excise and Customs laws also failed. The impugned order was set aside and the assessee obtained complete relief. Case-Laws Customs Fri, 29 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108765