https://www.taxtmi.com/caselaws?id=73706 Untrimmed hardboard in pre-levy stock was treated as not attracting the new excise duty where the product had already emerged as a commercially known and marketable commodity before the levy. The Tribunal applied the test whether the goods were manufactured and deliverable in their existing form, or whether trimming was only a later finishing step incidental to completion of the excisable product. On the facts, the assessee showed that untrimmed hardboard was being marketed as such before the levy, and the Department produced no contrary evidence. The new levy therefore did not apply to the pre-levy stock. en-us Thu, 02 Jun 1988 00:00:00 +0530 Thu, 02 Jun 2011 18:30:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73706 Untrimmed hardboard in pre-levy stock was treated as not attracting the new excise duty where the product had already emerged as a commercially known and marketable commodity before the levy. The Tribunal applied the test whether the goods were manufactured and deliverable in their existing form, or whether trimming was only a later finishing step incidental to completion of the excisable product. On the facts, the assessee showed that untrimmed hardboard was being marketed as such before the levy, and the Department produced no contrary evidence. The new levy therefore did not apply to the pre-levy stock. Case-Laws Central Excise Thu, 02 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73706