https://www.taxtmi.com/caselaws?id=54529 Red mud arising as a residue during aluminium manufacture from bauxite was treated as non-excisable because excisability depends first on proof that the item is the result of manufacture. Its presence in tariff Heading 26.21 did not, by itself, make it liable to central excise. As the material was not a manufactured product, the question of marketability did not arise. The stated legal consequence was that the duty demand on red mud was not sustainable. en-us Tue, 19 Apr 2005 00:00:00 +0530 Thu, 16 May 2024 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54529 Red mud arising as a residue during aluminium manufacture from bauxite was treated as non-excisable because excisability depends first on proof that the item is the result of manufacture. Its presence in tariff Heading 26.21 did not, by itself, make it liable to central excise. As the material was not a manufactured product, the question of marketability did not arise. The stated legal consequence was that the duty demand on red mud was not sustainable. Case-Laws Central Excise Tue, 19 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54529