https://www.taxtmi.com/caselaws?id=198842 Waste or residue arising incidentally during manufacture is not excisable unless it independently satisfies the statutory definition of manufacture or is deemed manufactured under applicable tariff notes. Mere tariff classification, saleability, or marketability does not establish manufacture. The later amendment to the definition of excisable goods concerning marketability operates prospectively unless legislation clearly provides otherwise; strict construction of charging provisions prevents its use to impose duty for an earlier period. Accordingly, incidental sludge or waste was not liable to excise duty on the stated facts, and the amended marketability concept could not create retrospective duty liability. en-us Fri, 09 Dec 2016 00:00:00 +0530 Sat, 10 Feb 2018 07:28:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198842 Waste or residue arising incidentally during manufacture is not excisable unless it independently satisfies the statutory definition of manufacture or is deemed manufactured under applicable tariff notes. Mere tariff classification, saleability, or marketability does not establish manufacture. The later amendment to the definition of excisable goods concerning marketability operates prospectively unless legislation clearly provides otherwise; strict construction of charging provisions prevents its use to impose duty for an earlier period. Accordingly, incidental sludge or waste was not liable to excise duty on the stated facts, and the amended marketability concept could not create retrospective duty liability. Case-Laws Central Excise Fri, 09 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198842