2000 (6) TMI 185 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the respondents, stating that the 'Bituminous Mixture' manufactured by them for captive use is not excisable due to its non-marketability. The Revenue argued for classification under CET sub-heading 2715.90 as Bitumen Mastic, but the tribunal upheld the Collector of Central Excise (Appeals) decision, as there was no evidence of marketability provided by the Revenue.