https://www.taxtmi.com/caselaws?id=32586 Kettle residue arising as a remnant in MMA manufacture was held not to satisfy the requirements of excisability. The residue was not shown to be a new product with a distinct name, character or identity, and no evidence established marketability or commercial acceptance in the market. Its possible use in producing ammonium sulphate did not by itself make it excisable. In the absence of proof of marketability and a specific tariff entry covering the item, the basic conditions for central excise duty were not met, so the residue was not liable to duty. en-us Mon, 15 Sep 2008 00:00:00 +0530 Sat, 14 Mar 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32586 Kettle residue arising as a remnant in MMA manufacture was held not to satisfy the requirements of excisability. The residue was not shown to be a new product with a distinct name, character or identity, and no evidence established marketability or commercial acceptance in the market. Its possible use in producing ammonium sulphate did not by itself make it excisable. In the absence of proof of marketability and a specific tariff entry covering the item, the basic conditions for central excise duty were not met, so the residue was not liable to duty. Case-Laws Central Excise Mon, 15 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32586