https://www.taxtmi.com/caselaws?id=84176 Pre-polymer syrup of methyl methacrylate monomer used as an intermediate in acrylic sheet manufacture was treated as non-excisable because marketability was not proved. The Tribunal held that the Revenue bore the burden of showing that the product could be bought and sold, and the departmental remand had specifically required proof of marketability. Technical reports showed the product was an unstable reaction intermediate, not fully polymerised, and preservable only for a short time under special conditions. Certificates also indicated that it had no commercial identity in the market. The ruling reaffirmed that inclusion in the tariff schedule does not dispense with the requirement of marketability, and the department failed to discharge its burden. en-us Fri, 28 Apr 1995 00:00:00 +0530 Wed, 20 Jul 2011 12:16:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84176 Pre-polymer syrup of methyl methacrylate monomer used as an intermediate in acrylic sheet manufacture was treated as non-excisable because marketability was not proved. The Tribunal held that the Revenue bore the burden of showing that the product could be bought and sold, and the departmental remand had specifically required proof of marketability. Technical reports showed the product was an unstable reaction intermediate, not fully polymerised, and preservable only for a short time under special conditions. Certificates also indicated that it had no commercial identity in the market. The ruling reaffirmed that inclusion in the tariff schedule does not dispense with the requirement of marketability, and the department failed to discharge its burden. Case-Laws Central Excise Fri, 28 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84176