https://www.taxtmi.com/caselaws?id=84590 The case involved the question of levying Excise duty on intermediate products used in the manufacturing of insecticides, fungicides, weedicides, and pesticides. The court ruled that the department failed to prove the marketability of the items, such as Mercuric Acetate, Para Chloro Phenyl ISO Valeric Acid, and Chloro synthemic Acid Chloride, which are essential for imposing Excise duty. The judgment emphasized that marketability is a prerequisite for Excise duty imposition, placing the burden of proof on the department. As the department could not establish marketability, their appeal was dismissed, and the party's appeal was allowed. en-us Wed, 15 Nov 1995 00:00:00 +0530 Fri, 22 Jul 2011 18:43:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84590 The case involved the question of levying Excise duty on intermediate products used in the manufacturing of insecticides, fungicides, weedicides, and pesticides. The court ruled that the department failed to prove the marketability of the items, such as Mercuric Acetate, Para Chloro Phenyl ISO Valeric Acid, and Chloro synthemic Acid Chloride, which are essential for imposing Excise duty. The judgment emphasized that marketability is a prerequisite for Excise duty imposition, placing the burden of proof on the department. As the department could not establish marketability, their appeal was dismissed, and the party's appeal was allowed. Case-Laws Central Excise Wed, 15 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84590