1998 (3) TMI 466

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.... for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - The appellants are aggrieved by the order of the Additional Collector of Central Excise, Bombay confirming a duty demand of Rs. 1, 38, 741.88 for the period from 1-4-1977 till 31-3-1981 on hypo solution, silver nitrate solution and silver nitrate crystals obtained during the course of processing of cinematograph films and ....

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.... of C.C.E. v. Famous Cine Laboratory reported in 1993 (66) E.L.T. 253 (Tribunal) which, as stated by the ld. DR, has been confirmed by the Hon'ble Supreme Court. The Tribunal has held that since hypo solution has a short shelf life and it is for instant use, its marketability has not been established by the department and does appear not to be treated as excisable goods. Following the ratio of thi....