https://www.taxtmi.com/caselaws?id=89135 A liquid electrolyte produced by dissolving or mixing solid potassium hydroxide and lithium hydroxide with water was held not to amount to manufacture of a distinct excisable commodity because it remained only the inputs in dissolved form for battery use, without a new name, character or use. Marketability was also not proved, and the inference drawn from inclusion of the electrolyte's cost in battery valuation was insufficient. Applying the settled test that mere change in form or preparation for usability does not create excisable goods, the duty demand and penalty were found unsustainable. en-us Tue, 28 Jul 1998 00:00:00 +0530 Fri, 23 Sep 2011 16:25:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89135 A liquid electrolyte produced by dissolving or mixing solid potassium hydroxide and lithium hydroxide with water was held not to amount to manufacture of a distinct excisable commodity because it remained only the inputs in dissolved form for battery use, without a new name, character or use. Marketability was also not proved, and the inference drawn from inclusion of the electrolyte's cost in battery valuation was insufficient. Applying the settled test that mere change in form or preparation for usability does not create excisable goods, the duty demand and penalty were found unsustainable. Case-Laws Central Excise Tue, 28 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89135