1998 (4) TMI 236 - AT - Central Excise

Summary

The judgment pertains to the excisability of Hypo-solution for developing cinematographic films. The Tribunal ruled that Hypo-solution used for captive consumption and waste of it are not liable to duty as they are not considered "goods" known to the market. The decision was based on previous rulings and lack of evidence to rebut the claim of short shelf life and instant use nature of Hypo-solution. The appeals of the Revenue were rejected, upholding the orders passed by the Collector (Appeals).