https://www.taxtmi.com/caselaws?id=83646 Slightly impure acetylene gas produced in a continuous process and captively consumed within the factory remained marketable and therefore constituted excisable goods. Commercial recognition, transportability and industrial use supported marketability, while the presence of traces of impurities did not defeat classification. Tariff Item 14H covered acetylene whether dissolved in water or not, so the physical condition of the gas was immaterial. ISI specifications were treated only as quality indicators, not as conclusive tests of whether the product was goods, and purity percentage was not the governing criterion. The gas was correctly classifiable under Tariff Item 14H. en-us Wed, 26 Oct 1994 00:00:00 +0530 Thu, 14 Jul 2011 17:15:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83646 Slightly impure acetylene gas produced in a continuous process and captively consumed within the factory remained marketable and therefore constituted excisable goods. Commercial recognition, transportability and industrial use supported marketability, while the presence of traces of impurities did not defeat classification. Tariff Item 14H covered acetylene whether dissolved in water or not, so the physical condition of the gas was immaterial. ISI specifications were treated only as quality indicators, not as conclusive tests of whether the product was goods, and purity percentage was not the governing criterion. The gas was correctly classifiable under Tariff Item 14H. Case-Laws Central Excise Wed, 26 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83646