https://www.taxtmi.com/caselaws?id=46909 Zinc dross, flux skimming and zinc scallings arising during galvanisation are not excisable goods because excise applies only to articles produced by manufacture and known to the market as commodities. The Court reaffirmed that inclusion in a tariff entry does not by itself make waste or residue dutiable, and that mere sale value does not establish marketability. As these by-products do not become a new and distinct commercial product, they fail the manufacture-and-marketability test. The burden to prove excisability rests on the Revenue, and that burden was not discharged. en-us Thu, 26 Feb 2004 00:00:00 +0530 Wed, 24 Sep 2025 13:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46909 Zinc dross, flux skimming and zinc scallings arising during galvanisation are not excisable goods because excise applies only to articles produced by manufacture and known to the market as commodities. The Court reaffirmed that inclusion in a tariff entry does not by itself make waste or residue dutiable, and that mere sale value does not establish marketability. As these by-products do not become a new and distinct commercial product, they fail the manufacture-and-marketability test. The burden to prove excisability rests on the Revenue, and that burden was not discharged. Case-Laws Central Excise Thu, 26 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46909