2001 (5) TMI 656

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.... the Appellant. Shri A. Chopra, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The appeal is taken up for disposal with the consent of both sides, after waiving deposit. 2. The appellant is engaged in the manufacture of sodium hydrosulphite and other chemicals. For the manufacture of sodium hydrosulphite it requires zinc dust. It sends ingots produced by....

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....ubstance was not an excisable commodity. It was extremely unstable and had a short shelf life and hence was not marketable. An alternative contention was also raised that, in any event, the zinc contained in the substance was not result of the manufacture being the same zinc that the appellant received and used in the manufacturing process. The second alternative was also raised that on the assump....

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....he Asst. Commissioner's order. Hence this appeal by the manufacturer. 5. The Commissioner (Appeals) has not dealt with the condition that the product in question is not marketable. Merely because the job worker sent it to the appellant, the zinc dust cannot be said to be marketable. His order is also silent upon the applicability of notification 217/86 doubtless because this ground was not....