https://www.taxtmi.com/caselaws?id=83334 No excise duty could be levied on Audio Cassette Housing because it did not come into existence as a separate, marketable intermediate product before the final audio cassette tape emerged. The Tribunal applied its earlier view on the same manufacturing process and found that the housing and the tape came into existence simultaneously, with no prior removal of a distinct captive-use product. The interpretative rule for incomplete or unfinished goods was rejected on the facts, since the alleged intermediate stage had not emerged as an independent commodity. The duty demand on the housing was therefore unsustainable. en-us Thu, 09 Jun 1994 00:00:00 +0530 Tue, 12 Jul 2011 17:30:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83334 No excise duty could be levied on Audio Cassette Housing because it did not come into existence as a separate, marketable intermediate product before the final audio cassette tape emerged. The Tribunal applied its earlier view on the same manufacturing process and found that the housing and the tape came into existence simultaneously, with no prior removal of a distinct captive-use product. The interpretative rule for incomplete or unfinished goods was rejected on the facts, since the alleged intermediate stage had not emerged as an independent commodity. The duty demand on the housing was therefore unsustainable. Case-Laws Central Excise Thu, 09 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83334