https://www.taxtmi.com/caselaws?id=356645 Spent palladium catalyst cleared by sale was held not to be excisable, because central excise duty arises only where there is manufacture of marketable goods capable of classification under a tariff entry. The record treated the catalyst as a residue or waste product arising from use in the manufacturing process, not as goods that had themselves undergone manufacture. Classification under Heading 2620 was rejected because the Department did not establish manufacture, marketability, or a sustainable tariff classification. Sales to third parties did not alter the threshold requirement of excisability, and the duty demand, interest, and penalty were set aside. en-us Wed, 28 Feb 2018 00:00:00 +0530 Wed, 21 Mar 2018 09:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356645 Spent palladium catalyst cleared by sale was held not to be excisable, because central excise duty arises only where there is manufacture of marketable goods capable of classification under a tariff entry. The record treated the catalyst as a residue or waste product arising from use in the manufacturing process, not as goods that had themselves undergone manufacture. Classification under Heading 2620 was rejected because the Department did not establish manufacture, marketability, or a sustainable tariff classification. Sales to third parties did not alter the threshold requirement of excisability, and the duty demand, interest, and penalty were set aside. Case-Laws Central Excise Wed, 28 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356645