https://www.taxtmi.com/caselaws?id=82441 Rubber coated cotton fabric used as an intermediate product, and friction tapes manufactured from it, were analysed under the Central Excise Tariff on the basis of marketability. Applying the principle that an intermediate product is excisable only if it is marketable, the Tribunal held that unvulcanised rubber coated fabric, whose marketability was not established, could not be classified under Item 19(I)(b). As the friction tapes were not specifically covered elsewhere in the tariff, both the coated fabric and the tapes fell outside the specific item and were classifiable under the residuary Item 68. en-us Fri, 06 Mar 1992 00:00:00 +0530 Tue, 05 Jul 2011 11:35:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82441 Rubber coated cotton fabric used as an intermediate product, and friction tapes manufactured from it, were analysed under the Central Excise Tariff on the basis of marketability. Applying the principle that an intermediate product is excisable only if it is marketable, the Tribunal held that unvulcanised rubber coated fabric, whose marketability was not established, could not be classified under Item 19(I)(b). As the friction tapes were not specifically covered elsewhere in the tariff, both the coated fabric and the tapes fell outside the specific item and were classifiable under the residuary Item 68. Case-Laws Central Excise Fri, 06 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82441