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<h1>CESTAT Chennai Rules Rubberised Cotton Fabrics Non-Excisable Due to Lack of Marketability, Dismissing Revenue's Appeal.</h1> <h3>CCE Versus Saghay Rubber Products</h3> CCE Versus Saghay Rubber Products - TMI 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.