https://www.taxtmi.com/caselaws?id=91455 Marketability is the key test for excisability of the individual fired pieces used in mosaic tiles: duty depends on whether they have an independent commercial existence and can actually be bought and sold as such. The fact that the assessee did not sell them separately is not decisive, but the marketability requirement must still be proved on evidence. The analysis also notes that the commercial product is the assembled mosaic tile, and that Rule 2(a) cannot by itself treat separate pieces as the final product if they are known commercially only as part of the completed mosaic. Classification under Chapter 69 similarly depends on whether the pieces acquire the character of tiles only after assembly with backing. en-us Tue, 01 Jun 1999 00:00:00 +0530 Tue, 18 Oct 2011 11:32:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91455 Marketability is the key test for excisability of the individual fired pieces used in mosaic tiles: duty depends on whether they have an independent commercial existence and can actually be bought and sold as such. The fact that the assessee did not sell them separately is not decisive, but the marketability requirement must still be proved on evidence. The analysis also notes that the commercial product is the assembled mosaic tile, and that Rule 2(a) cannot by itself treat separate pieces as the final product if they are known commercially only as part of the completed mosaic. Classification under Chapter 69 similarly depends on whether the pieces acquire the character of tiles only after assembly with backing. Case-Laws Central Excise Tue, 01 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91455