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    <title>2017 (12) TMI 691 - CESTAT ALLAHABAD</title>
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    <description>A labelled 18F-FDG compound with a very short half-life and no shelf-life was held not to satisfy the test of marketability for central excise. The Tribunal reasoned that the isotope begins decaying immediately on coming into existence and depends on immediate use after manufacture, so it cannot be treated as marketable goods for levy purposes. On that basis, the product was not chargeable to central excise duty.</description>
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      <description>A labelled 18F-FDG compound with a very short half-life and no shelf-life was held not to satisfy the test of marketability for central excise. The Tribunal reasoned that the isotope begins decaying immediately on coming into existence and depends on immediate use after manufacture, so it cannot be treated as marketable goods for levy purposes. On that basis, the product was not chargeable to central excise duty.</description>
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