https://www.taxtmi.com/caselaws?id=90659 Marketability of resin coated sand must be shown by evidence; non-satisfaction of a stick point test, treated only as a quality-control measure, did not by itself disprove marketability, so the sand was treated as excisable. Captively consumed resin coated sand used to make sand moulds and cores for dutiable aluminium castings satisfied the conditions of Notification No. 217/86-C.E., so the intermediate product was exempt from duty. The stated ratio is that marketability cannot be negatived merely by reference to a quality-control test, and captive intermediate goods used in the manufacture of dutiable final products may qualify for notification-based exemption. en-us Wed, 29 Jul 1998 00:00:00 +0530 Mon, 10 Oct 2011 16:04:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90659 Marketability of resin coated sand must be shown by evidence; non-satisfaction of a stick point test, treated only as a quality-control measure, did not by itself disprove marketability, so the sand was treated as excisable. Captively consumed resin coated sand used to make sand moulds and cores for dutiable aluminium castings satisfied the conditions of Notification No. 217/86-C.E., so the intermediate product was exempt from duty. The stated ratio is that marketability cannot be negatived merely by reference to a quality-control test, and captive intermediate goods used in the manufacture of dutiable final products may qualify for notification-based exemption. Case-Laws Central Excise Wed, 29 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90659