https://www.taxtmi.com/caselaws?id=89086 An intermediate product can be subjected to excise duty only if the department proves marketability, because marketability is an essential element of excisability. The department relied on chemical reports to claim that D2 Aminobutanol Hemitartrate was a distinct and stable compound, but the record did not show that marketability was established before the original authority. As the burden of proof was not discharged, the product was held not to be excisable and the Revenue's challenge failed. en-us Thu, 11 Jun 1998 00:00:00 +0530 Fri, 23 Sep 2011 12:51:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89086 An intermediate product can be subjected to excise duty only if the department proves marketability, because marketability is an essential element of excisability. The department relied on chemical reports to claim that D2 Aminobutanol Hemitartrate was a distinct and stable compound, but the record did not show that marketability was established before the original authority. As the burden of proof was not discharged, the product was held not to be excisable and the Revenue's challenge failed. Case-Laws Central Excise Thu, 11 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89086