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2002 Supreme(SC) 2396
SUPREME COURT OF INDIA
M.B. Shah, D.M. Dharmadhikari, JJ.
Collector of Central Excise, Bombay - Appellant
Versus
M/s Hindustan Lever Ltd. - Respondent
Civil Appeal No. 4804 & 4658 of 1999
Decided On : 21-11-2002
The marketability of a commodity is crucial in determining its liability to excise duty.
Headnote:
Spent Nickel Catalyst - Excisable Commodity - The court upheld the Tribunal's conclusion that Spent Nickel Catalyst arising during the hydrogenation of soaps is not an excisable commodity liable to duty due to lack of evidence of marketability.
Fact of the Case:
The Tribunal concluded that Spent Nickel Catalyst is not an excisable commodity liable to duty as it is not proven to be a marketable commodity.
Finding of the Court:
The court upheld the Tribunal's finding, stating that the impugned order does not warrant interference and dismissed the appeals without costs.
Issues: The issue was whether Spent Nickel Catalyst arising during the hydrogenation of soaps is an excisable commodity liable to duty.
Ratio Decidendi: The court relied on the lack of evidence of marketability to support the conclusion that Spent Nickel Catalyst is not an excisable commodity liable to duty.
Final Decision: The appeals were dismissed, and there shall be no order as to costs.
JUDGMENT :
1. Heard the learned counsel for the parties.
2. The Tribunal arrived at the conclusion that Spent Nickel Catalyst arising during the course of hydrogenation of soaps is not an excisable commodity liable to duty as the Department has failed to establish that it is a marketable commodity. Considering this finding of fact, the impugned order does not call for any interference. Hence the appeals are dismissed.
3. There shall be no order as to costs.
