https://www.taxtmi.com/caselaws?id=85894 Cotton fabric lightly coated with rubber solution in a wet stage for cable wrapping was held not to be a distinct marketable rubberised fabric. The process was completed only later, during vulcanisation and curing, when the rubberised portion remained on the cable and the fabric itself was discarded. On that basis, the article had not come into existence as a marketable excisable product, so excisability was not satisfied. The percentage of rubber was not decisive; the controlling test was whether complete rubberising had occurred so as to produce a distinct marketable commodity. The Revenue's appeal accordingly failed. en-us Fri, 14 Jun 1996 00:00:00 +0530 Mon, 08 Aug 2011 17:30:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85894 Cotton fabric lightly coated with rubber solution in a wet stage for cable wrapping was held not to be a distinct marketable rubberised fabric. The process was completed only later, during vulcanisation and curing, when the rubberised portion remained on the cable and the fabric itself was discarded. On that basis, the article had not come into existence as a marketable excisable product, so excisability was not satisfied. The percentage of rubber was not decisive; the controlling test was whether complete rubberising had occurred so as to produce a distinct marketable commodity. The Revenue's appeal accordingly failed. Case-Laws Central Excise Fri, 14 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85894