https://www.taxtmi.com/caselaws?id=85510 Marketability is the test for excise: an intermediate product is taxable only if it can ordinarily be bought and sold in the market. The Department bears the burden of proving such marketability, and mere physical movement between units does not establish that the product is goods. On the record, there was no adequate material showing that milk crumb was commercially marketable. It was treated as an in-process intermediate in milk chocolate manufacture, so it was not proved to be marketable goods and was not exigible under Tariff Item No. 68. en-us Mon, 08 Jul 1996 00:00:00 +0530 Fri, 05 Aug 2011 15:43:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85510 Marketability is the test for excise: an intermediate product is taxable only if it can ordinarily be bought and sold in the market. The Department bears the burden of proving such marketability, and mere physical movement between units does not establish that the product is goods. On the record, there was no adequate material showing that milk crumb was commercially marketable. It was treated as an in-process intermediate in milk chocolate manufacture, so it was not proved to be marketable goods and was not exigible under Tariff Item No. 68. Case-Laws Central Excise Mon, 08 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85510