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of <h1>Supreme Court rules intermediate product not subject to duty due to lack of marketability</h1> <h3>Gujarat Insecticides Ltd. Versus Collector</h3> The Supreme Court allowed the appeal, ruling that the intermediate product is not subject to duty as it is not marketable and lacks a separation facility, ... - The Supreme Court allowed the appeal, stating that the intermediate product is not excisable to duty as it is not marketable and lacks separation facility. The judgment is in line with the case of Collector of Central Excise, Baroda v. United Phosphorus Ltd. reported in 2000.
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