CESTAT Chennai Rules Rubberised Cotton Fabrics Non-Excisable Due to Lack of Marketability, Dismissing Revenue's Appeal.

The CESTAT Chennai dismissed the Revenue's appeal, affirming the classification of rubberised cotton fabrics as non-excisable based on their lack of marketability. The Tribunal, referencing prior judgments, concluded that these intermediary products are not independently excisable. Consequently, both the appeal and the cross-objection were rejected.

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The Appellate Tribunal CESTAT CHENNAI rejected the Revenue's appeal against the order classifying rubberised cotton fabrics as non-excisable due to lack of marketability. Citing previous judgments, the Tribunal upheld the decision that such intermediary products are not independently excisable and not liable to excise duty. The appeal and cross-objection were both rejected.

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