https://www.taxtmi.com/caselaws?id=80179 The Tribunal concluded that Phenol formaldehyde resins HV 20086 and HV 7716 are unstable and not marketable, as the department failed to refute evidence of their instability. Regarding excisability, the majority decision upheld that without marketability, the products are not dutiable, dismissing the department's appeal. However, one member suggested remanding the case for further testing. Ultimately, Appeal No. E/214/86-C was dismissed, and Appeal No. E/1672/86-C was dismissed for non-pursuance. en-us Mon, 16 Oct 1989 00:00:00 +0530 Wed, 15 Jun 2011 12:16:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80179 The Tribunal concluded that Phenol formaldehyde resins HV 20086 and HV 7716 are unstable and not marketable, as the department failed to refute evidence of their instability. Regarding excisability, the majority decision upheld that without marketability, the products are not dutiable, dismissing the department's appeal. However, one member suggested remanding the case for further testing. Ultimately, Appeal No. E/214/86-C was dismissed, and Appeal No. E/1672/86-C was dismissed for non-pursuance. Case-Laws Central Excise Mon, 16 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80179