https://www.taxtmi.com/caselaws?id=89955 An intermediate rubber compound is excisable only if it is capable of being brought to market, and the burden to prove marketability lies on the revenue. The prior Tribunal ruling between the same parties had already found no evidence that the compound was marketable, and the present record again relied only on an alleged 48-hour shelf-life without proof of actual marketability. The compound was therefore not marketable and not liable to central excise duty. en-us Wed, 06 Jan 1999 00:00:00 +0530 Sat, 01 Oct 2011 14:28:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89955 An intermediate rubber compound is excisable only if it is capable of being brought to market, and the burden to prove marketability lies on the revenue. The prior Tribunal ruling between the same parties had already found no evidence that the compound was marketable, and the present record again relied only on an alleged 48-hour shelf-life without proof of actual marketability. The compound was therefore not marketable and not liable to central excise duty. Case-Laws Central Excise Wed, 06 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89955