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    <title>2008 (5) TMI 213 - CESTAT KOLKATA</title>
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    <description>Floor sweepings arising in soap manufacture, described as mud, rubbish and residual raw material distinct from recycled soap end-pieces, were not shown to be marketable. In the absence of evidence of marketability, the claimed duty demand on such sweepings could not be sustained. The sweepings were therefore treated as not dutiable, and the impugned order was set aside.</description>
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      <title>2008 (5) TMI 213 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=31637</link>
      <description>Floor sweepings arising in soap manufacture, described as mud, rubbish and residual raw material distinct from recycled soap end-pieces, were not shown to be marketable. In the absence of evidence of marketability, the claimed duty demand on such sweepings could not be sustained. The sweepings were therefore treated as not dutiable, and the impugned order was set aside.</description>
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