https://www.taxtmi.com/caselaws?id=88811 Hypo-solution prepared from hypo-granules for use in developing cinematographic films, and the resulting waste, were not excisable goods because the product was found to be for instant use, of ephemeral character and having a short shelf life. The Department failed to rebut the finding that it was not marketable or to show that it could be repeatedly used and sold in the market as goods. Following the earlier Tribunal view on the same product, as affirmed by the Supreme Court, the material was held not liable to duty. en-us Fri, 03 Apr 1998 00:00:00 +0530 Wed, 21 Sep 2011 15:04:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88811 Hypo-solution prepared from hypo-granules for use in developing cinematographic films, and the resulting waste, were not excisable goods because the product was found to be for instant use, of ephemeral character and having a short shelf life. The Department failed to rebut the finding that it was not marketable or to show that it could be repeatedly used and sold in the market as goods. Following the earlier Tribunal view on the same product, as affirmed by the Supreme Court, the material was held not liable to duty. Case-Laws Central Excise Fri, 03 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88811