2002 (2) TMI 490 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai considered the liability to duty of extruded products resembling aluminium cans. The appellant argued the product is not marketable except to Camlin India Ltd. The tribunal found the product not clearly marketable and directed the department to establish its capability for sale. The appeal was allowed, setting aside the Commissioner (Appeals) order for further consideration by the Assistant Commissioner.