https://www.taxtmi.com/caselaws?id=90535 The Tribunal ruled that the intermediate product, D-2 Aminobutanol Hemitartrate, formed during the manufacturing of Ethambutol Hydrochloride, was not excisable and chargeable to duty. The Board's reliance on the Chief Chemist's opinion post the Collector's order was deemed legally incorrect. The Tribunal emphasized the necessity of proving a product's marketability to impose excise duty, ultimately rejecting the Revenue's appeal due to insufficient evidence demonstrating the marketability of the intermediate product. en-us Wed, 19 Aug 1998 00:00:00 +0530 Sat, 08 Oct 2011 12:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90535 The Tribunal ruled that the intermediate product, D-2 Aminobutanol Hemitartrate, formed during the manufacturing of Ethambutol Hydrochloride, was not excisable and chargeable to duty. The Board's reliance on the Chief Chemist's opinion post the Collector's order was deemed legally incorrect. The Tribunal emphasized the necessity of proving a product's marketability to impose excise duty, ultimately rejecting the Revenue's appeal due to insufficient evidence demonstrating the marketability of the intermediate product. Case-Laws Central Excise Wed, 19 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90535