https://www.taxtmi.com/caselaws?id=90810 The tribunal held that the LDPE film emerging during the manufacturing process of HDPE coated products was not excisable as it did not reach a state of marketability. Citing precedents, it was determined that the film was transient, physically and chemically unstable, and merged with the fabrics before becoming marketable. As the product did not exist as a separate entity and was not capable of being marketed in its intermediate stage, the duty evasion allegations were dismissed, and the penalty was lifted on appeal. en-us Fri, 13 Nov 1998 00:00:00 +0530 Tue, 11 Oct 2011 16:58:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90810 The tribunal held that the LDPE film emerging during the manufacturing process of HDPE coated products was not excisable as it did not reach a state of marketability. Citing precedents, it was determined that the film was transient, physically and chemically unstable, and merged with the fabrics before becoming marketable. As the product did not exist as a separate entity and was not capable of being marketed in its intermediate stage, the duty evasion allegations were dismissed, and the penalty was lifted on appeal. Case-Laws Central Excise Fri, 13 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90810