https://www.taxtmi.com/caselaws?id=72960 Intermediate asbestos rings and fabrics are excisable where they emerge as finished, identifiable products matching the tariff description and possessing marketability, even when captively consumed or saleable only to limited industrial users. Their further use in manufacturing brake linings and clutch facings does not remove their separate identity as asbestos manufactures. Central excise duty is not imposed at every manufacturing operation where levy is confined to specified completed intermediate products and separately identifiable final motor-vehicle parts. Rules governing removal and payment of duty do not preclude duty at these distinct stages. en-us Tue, 28 Apr 1987 00:00:00 +0530 Thu, 26 May 2011 12:00:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72960 Intermediate asbestos rings and fabrics are excisable where they emerge as finished, identifiable products matching the tariff description and possessing marketability, even when captively consumed or saleable only to limited industrial users. Their further use in manufacturing brake linings and clutch facings does not remove their separate identity as asbestos manufactures. Central excise duty is not imposed at every manufacturing operation where levy is confined to specified completed intermediate products and separately identifiable final motor-vehicle parts. Rules governing removal and payment of duty do not preclude duty at these distinct stages. Case-Laws Central Excise Tue, 28 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72960