Marketability of calcium carbide determined excisability: product lacking commercial purity was held outside excise duty.

Calcium carbide manufactured by the respondent was held not to be excisable goods because it lacked marketability in law. The product did not satisfy the commercial purity contemplated by the applicable rules governing calcium carbide, so it was treated as outside the excise charge. The earlier High Court view on the same question was followed, and the departmental challenge failed.

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Issues: Whether calcium carbide manufactured by the respondent was marketable and therefore excisable goods.

Analysis: The product was examined in the context of the applicable rules governing calcium carbide and the finding recorded was that the goods produced by the respondent did not satisfy the commercial purity contemplated by those rules. On that basis, the product was treated as lacking marketability in law. The earlier view of the High Court on the same question was followed.

Conclusion: Calcium carbide manufactured by the respondent was not excisable goods.

Final Conclusion: The departmental challenge failed because the disputed product was held to be outside the charge of excise on the ground of want of marketability.

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