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<h1>Tribunal rules appellant's 'felt' not excisable due to lack of marketability at intermediate stage.</h1> The Tribunal allowed the appeal, ruling that the 'felt' manufactured by the appellant was not excisable as it was not proven to be marketable at the ... Excisability The dispute involved the excisability of 'felt' manufactured and cleared by the appellant. The appellant argued that excisability depends on marketability, citing Supreme Court rulings. The respondent contended that the item was correctly classified under 5602.90 based on a previous Tribunal decision. The Tribunal ruled that marketability is essential for excisability, and since the item was not proven to be marketable at the intermediate stage, the appeal was allowed.