https://www.taxtmi.com/caselaws?id=87725 A substance emerging during manufacture is excisable when it acquires a separate identity, distinct physical and chemical characteristics, and marketability. Beta Naphthol Tar and Bon Acid Tar were commercially known and regularly sold over a substantial period, showing they were distinct commodities rather than mere waste or scrap. Their description as by-products or waste by the manufacturer did not prevent excisability once trade and market evidence established commercial value. They were accordingly classified as excisable goods under Tariff Item 68, and the duty demand was sustained in favour of Revenue. en-us Wed, 21 Jan 1998 00:00:00 +0530 Thu, 08 Sep 2011 18:27:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87725 A substance emerging during manufacture is excisable when it acquires a separate identity, distinct physical and chemical characteristics, and marketability. Beta Naphthol Tar and Bon Acid Tar were commercially known and regularly sold over a substantial period, showing they were distinct commodities rather than mere waste or scrap. Their description as by-products or waste by the manufacturer did not prevent excisability once trade and market evidence established commercial value. They were accordingly classified as excisable goods under Tariff Item 68, and the duty demand was sustained in favour of Revenue. Case-Laws Central Excise Wed, 21 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87725