https://www.taxtmi.com/caselaws?id=85894 Excisability of rubber-coated cotton fabric depends on completion of rubberising and the emergence of a distinct marketable commodity. Lightly coating fabric with rubber solution while it remains wet for cable wrapping does not meet that test where vulcanisation and curing occur only during use, the rubberised material remains on the cable, and the fabric is discarded. The rubber percentage is not determinative. Cotton fabric at this incomplete wet-coated stage is neither rubberised cotton fabric nor cotton fabric subjected to rubberising for the relevant tariff classifications, because no marketable excisable product exists. 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 Excisability of rubber-coated cotton fabric depends on completion of rubberising and the emergence of a distinct marketable commodity. Lightly coating fabric with rubber solution while it remains wet for cable wrapping does not meet that test where vulcanisation and curing occur only during use, the rubberised material remains on the cable, and the fabric is discarded. The rubber percentage is not determinative. Cotton fabric at this incomplete wet-coated stage is neither rubberised cotton fabric nor cotton fabric subjected to rubberising for the relevant tariff classifications, because no marketable excisable product exists. Case-Laws Central Excise Fri, 14 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85894