https://www.taxtmi.com/caselaws?id=83544 Marketability remains an essential ingredient for excisability of EPDM rubber tubing; mere captive consumption does not by itself prove that the product was incapable of being marketed. On the existing record, the Department had not shown actual marketability or conducted a proper market enquiry, so the Collector's order dropping the demand could not stand. The dispute was therefore sent back for fresh consideration de novo on marketability and duty liability. en-us Fri, 12 Aug 1994 00:00:00 +0530 Thu, 14 Jul 2011 11:06:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83544 Marketability remains an essential ingredient for excisability of EPDM rubber tubing; mere captive consumption does not by itself prove that the product was incapable of being marketed. On the existing record, the Department had not shown actual marketability or conducted a proper market enquiry, so the Collector's order dropping the demand could not stand. The dispute was therefore sent back for fresh consideration de novo on marketability and duty liability. Case-Laws Central Excise Fri, 12 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83544