1998 (7) TMI 188 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi condoned the delay in filing the supplementary appeal. The issue was the excisability of chemical solutions used for impregnating paper and fabric. The Tribunal upheld the lower appellate authority's decision that the chemical solutions were not dutiable as they were not marketable, following the Supreme Court's rulings in similar cases. The appeals were rejected as the chemical solutions were found to be not capable of being marketed.