https://www.taxtmi.com/caselaws?id=82366 Marketability is a necessary condition for excisability, and a specially formulated hypo-solution prepared for immediate use with a very short shelf life was held not to be marketable as goods. On that basis, it could not be treated as excisable goods under Heading 3707, and the departmental reliance on chemical composition and the Chief Chemist's opinion did not overcome the absence of evidence of a commodity capable of being bought and sold. The discussion also noted the claimed benefit of Notification No. 217/86-C.E., but the decisive finding was non-dutiability for want of marketability. en-us Tue, 25 Feb 1992 00:00:00 +0530 Mon, 04 Jul 2011 16:19:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82366 Marketability is a necessary condition for excisability, and a specially formulated hypo-solution prepared for immediate use with a very short shelf life was held not to be marketable as goods. On that basis, it could not be treated as excisable goods under Heading 3707, and the departmental reliance on chemical composition and the Chief Chemist's opinion did not overcome the absence of evidence of a commodity capable of being bought and sold. The discussion also noted the claimed benefit of Notification No. 217/86-C.E., but the decisive finding was non-dutiability for want of marketability. Case-Laws Central Excise Tue, 25 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82366