https://www.taxtmi.com/caselaws?id=91784 Inclusion of an item in the Central Excise Tariff does not by itself make it excisable; marketability remains an essential test of whether the product is goods. Applying that principle to glass fibre manufactured and captively consumed in producing glass tissue, the Tribunal found no proof of marketability and held that the product was not excisable. The appeal failed. en-us Thu, 22 Apr 1999 00:00:00 +0530 Thu, 20 Oct 2011 18:21:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91784 Inclusion of an item in the Central Excise Tariff does not by itself make it excisable; marketability remains an essential test of whether the product is goods. Applying that principle to glass fibre manufactured and captively consumed in producing glass tissue, the Tribunal found no proof of marketability and held that the product was not excisable. The appeal failed. Case-Laws Central Excise Thu, 22 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91784