2005 (3) TMI 297

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..... by which the Commissioner (Appeals) has rejected the departmental appeal and upheld the order of the Additional Commissioner dropping further proceedings against the assessee. The Commissioner (Appeals) has also upheld the view taken by the Additional Commissioner that the products prepared by the assessee does not have a shelf life and are not marketable. Both the authorities had examined the is .....

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..... (130) E.L.T. 899 (Tri. - Del.), has clearly held that Hypo solution used in the processing of film is not excisable. Likewise, in the case of Associated Film Industries Pvt. Ltd. v. CCE, Bombay - 2000 (117) E.L.T. 776 (Tribunal), the Tribunal again held that Hypo solution obtained during the course of processing of cinematograph films cannot be treated as excisable goods. In the case of CCE, Bomba .....

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..... galore - 2002 (148) E.L.T. 182 (Tri. - Bang.) wherein Benzyl Methyl Salicylate (BMS), a drug intermediate was held to be 'goods' as it had a sustained shelf life and the marketability had been proved. But the situation is different in the present case. Hence, there is no merit in this appeal and the same is rejected. (Operative portion of this Order was pronounced in open court on conclusion of .....

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