https://www.taxtmi.com/caselaws?id=73413 For central excise, an intermediate product is dutiable only if it emerges as a marketable commodity known to the market and covered by the relevant tariff entry. Starch hydrolysate produced and captively used in sorbitol manufacture was found unstable, prone to fermentation, and materially different from commercial liquid glucose and glucose syrup in composition and stability. Because the Department did not prove that it was bought or sold in the market, it was neither marketable goods nor glucose or liquid glucose within the tariff description. No excise duty was leviable on the product, and the duty and penalty could not stand. en-us Mon, 02 Nov 1987 00:00:00 +0530 Tue, 31 May 2011 17:21:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73413 For central excise, an intermediate product is dutiable only if it emerges as a marketable commodity known to the market and covered by the relevant tariff entry. Starch hydrolysate produced and captively used in sorbitol manufacture was found unstable, prone to fermentation, and materially different from commercial liquid glucose and glucose syrup in composition and stability. Because the Department did not prove that it was bought or sold in the market, it was neither marketable goods nor glucose or liquid glucose within the tariff description. No excise duty was leviable on the product, and the duty and penalty could not stand. Case-Laws Central Excise Mon, 02 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73413