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    <title>2008 (9) TMI 734 - CESTAT, KOLKATA</title>
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    <description>The Tribunal classified Insulated Wires and Cables as non-excisable based on their non-marketability when sold as scrap, following precedent decisions and emphasizing the Department&#039;s burden to prove marketability before imposing excise duty. The Tribunal set aside the impugned Order and allowed the Appeal in favor of the Appellant, referencing relevant case law to support the decision.</description>
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      <description>The Tribunal classified Insulated Wires and Cables as non-excisable based on their non-marketability when sold as scrap, following precedent decisions and emphasizing the Department&#039;s burden to prove marketability before imposing excise duty. The Tribunal set aside the impugned Order and allowed the Appeal in favor of the Appellant, referencing relevant case law to support the decision.</description>
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