2008 (2) TMI 159

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....ords and hearing both sides, we note that the lower authorities have demanded duty of over Rs. 26.5 lakhs from the appellants in respect of what is called "floatation reject" for the period 2002-03 to 2005-06 and have also imposed penalties on them under various provisions of law. The demand is contested mainly on the ground that the above Commodity is not excisable. It appears from the records th....

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....is disposed of by sale to whoever requires it. The lower authorities have demanded duty on this item. 2. It is submitted by the representative of the company that Floatation reject does not answer the twin tests for excisability. It is submitted that it cannot be said to have been manufactured, nor can it be considered to be marketable. Learned SDR submits that this item is classifiable under H....