https://www.taxtmi.com/caselaws?id=88559 Adhesive paste or glue with a short shelf life and unstable composition was treated as not marketable in the form in which it emerged, because it lost adhesive properties within 24 hours and required re-mixing before use. The Chemical Examiner's report supported the view that the product could not be marketed as such, and the departmental challenge did not displace that finding. The settled excise principle applied was that manufacture and marketability are essential tests for excisability, so duty could not be fastened on the product in its existing state. en-us Wed, 04 Mar 1998 00:00:00 +0530 Mon, 19 Sep 2011 16:38:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88559 Adhesive paste or glue with a short shelf life and unstable composition was treated as not marketable in the form in which it emerged, because it lost adhesive properties within 24 hours and required re-mixing before use. The Chemical Examiner's report supported the view that the product could not be marketed as such, and the departmental challenge did not displace that finding. The settled excise principle applied was that manufacture and marketability are essential tests for excisability, so duty could not be fastened on the product in its existing state. Case-Laws Central Excise Wed, 04 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88559