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    <title>2018 (7) TMI 1357 - CESTAT KOLKATA</title>
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    <description>The Tribunal upheld the Commissioner (Appeals) decision in a case involving Central Excise duty on Solid Waste/Bag Filter Dust, dismissing the Revenue&#039;s appeal and disposing of the cross objection. The decision emphasized the importance of commercial identity and marketability of waste products in determining their liability for Central Excise duty, referencing relevant case laws and statutory amendments. The Tribunal&#039;s ruling favored the assessee, clarifying the interpretation of marketable goods under the Central Excise Act.</description>
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      <description>The Tribunal upheld the Commissioner (Appeals) decision in a case involving Central Excise duty on Solid Waste/Bag Filter Dust, dismissing the Revenue&#039;s appeal and disposing of the cross objection. The decision emphasized the importance of commercial identity and marketability of waste products in determining their liability for Central Excise duty, referencing relevant case laws and statutory amendments. The Tribunal&#039;s ruling favored the assessee, clarifying the interpretation of marketable goods under the Central Excise Act.</description>
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