Marketability as a condition for excisability required fresh factual examination of the culture media used in manufacture.

Marketability is a condition precedent to excisability, and the record must contain clear technical and commercial evidence relating to the very product in issue. As the finding on the culture media used in manufacturing absorbed tetanus toxoid rested on limited material and did not permit a conclusive determination, fresh factual examination was required. The matter was therefore remanded for de novo adjudication on marketability and excisability.

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Issues: Whether the culture media emerging in the manufacture of absorbed tetanus toxoid was marketable and hence excisable goods, warranting fresh adjudication.

Analysis: The finding of marketability had rested on limited material, including shelf-life statements and references to similar media purchases, but the product in dispute required independent factual examination on technical and commercial evidence. Since marketability is a condition precedent to excisability, and such determination must be based on clear evidence concerning the very product in issue, the existing record was considered insufficient for a conclusive finding. The matter therefore required re-determination by the adjudicating authority.

Conclusion: The issue was not finally decided on merits and the matter was remanded for de novo adjudication on marketability and excisability.

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