Supreme Court Dismisses Appeals Regarding Excise Duty on Spent Earth — Clarifies Legal Standards for Excisability. The court held that merely being included in a tariff item does not make goods excisable without proof of manufacture and marketability....
The case involved appeals against the judgment of the Customs, Excise and Gold (Control) Appellate Tribunal regarding the excisability of 'spent earth'. The appellants, including the Commissioner of C...




