https://www.taxtmi.com/caselaws?id=73787 Intermediate rolls of cloth with a release coating, produced only as a stage in making waterproof cloth adhesive tapes, were held not to be excisable goods because the unrebutted evidence showed they were not marketable and had no independent commercial use. In the absence of any contrary material from the department, the tribunal rejected the view that the product could be treated as goods for central excise purposes. As the product lacked marketability, it was not classifiable under the tariff entries invoked and no excise duty was attracted. en-us Mon, 04 Jul 1988 00:00:00 +0530 Fri, 03 Jun 2011 15:55:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73787 Intermediate rolls of cloth with a release coating, produced only as a stage in making waterproof cloth adhesive tapes, were held not to be excisable goods because the unrebutted evidence showed they were not marketable and had no independent commercial use. In the absence of any contrary material from the department, the tribunal rejected the view that the product could be treated as goods for central excise purposes. As the product lacked marketability, it was not classifiable under the tariff entries invoked and no excise duty was attracted. Case-Laws Central Excise Mon, 04 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73787