2005 (3) TMI 297

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....h the OIA No. 462/2001, dated 12-7-2001 by which the Commissioner (Appeals) has rejected the departmental appeal and upheld the order of the Additional Commissioner dropping further proceedings against the assessee. The Commissioner (Appeals) has also upheld the view taken by the Additional Commissioner that the products prepared by the assessee does not have a shelf life and are not marketable. B....

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....tories (P) Ltd. v. CCE, Mumbai - 2001 (130) E.L.T. 899 (Tri. - Del.), has clearly held that Hypo solution used in the processing of film is not excisable. Likewise, in the case of Associated Film Industries Pvt. Ltd. v. CCE, Bombay - 2000 (117) E.L.T. 776 (Tribunal), the Tribunal again held that Hypo solution obtained during the course of processing of cinematograph films cannot be treated as exci....