https://www.taxtmi.com/caselaws?id=441719 Flue gas arising inevitably during metallurgical coke manufacture was held not to be a manufactured excisable product because it was only an unavoidable by-product and no new commercially distinct product emerged. The Tribunal held that mere presence in the tariff is insufficient without proof of manufacture, so duty was not payable. On marketability, the Revenue had to show a regular market and capability of sale as such; a sale arrangement alone did not establish marketability. Although the gas contained a high percentage of nitrogen, it was not shown to be known or sold in the market as nitrogen, so classification as nitrogen failed. en-us Wed, 12 Jul 2023 00:00:00 +0530 Mon, 14 Aug 2023 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441719 Flue gas arising inevitably during metallurgical coke manufacture was held not to be a manufactured excisable product because it was only an unavoidable by-product and no new commercially distinct product emerged. The Tribunal held that mere presence in the tariff is insufficient without proof of manufacture, so duty was not payable. On marketability, the Revenue had to show a regular market and capability of sale as such; a sale arrangement alone did not establish marketability. Although the gas contained a high percentage of nitrogen, it was not shown to be known or sold in the market as nitrogen, so classification as nitrogen failed. Case-Laws Central Excise Wed, 12 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441719