https://www.taxtmi.com/caselaws?id=85467 Marketability is an essential ingredient of excisability under central excise law, and a product must be a distinct, identifiable commodity known in the market before duty can attach. Neutralised fermentation broth described as calcium citrate was found to be a heterogeneous, unstable and unmarketable intermediate, so it was not excisable. Culture media was also held outside Heading 38.21 because the entry covers prepared, marketable culture media in a recognised form, whereas the product was treated as an unstable impure solution containing developed bacteria and not a qualifying preparation. The Revenue's case failed on both counts. en-us Wed, 22 May 1996 00:00:00 +0530 Fri, 05 Aug 2011 11:58:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85467 Marketability is an essential ingredient of excisability under central excise law, and a product must be a distinct, identifiable commodity known in the market before duty can attach. Neutralised fermentation broth described as calcium citrate was found to be a heterogeneous, unstable and unmarketable intermediate, so it was not excisable. Culture media was also held outside Heading 38.21 because the entry covers prepared, marketable culture media in a recognised form, whereas the product was treated as an unstable impure solution containing developed bacteria and not a qualifying preparation. The Revenue's case failed on both counts. Case-Laws Central Excise Wed, 22 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85467