https://www.taxtmi.com/caselaws?id=92221 The appeal filed by the Revenue was allowed, confirming the excisability and marketability of the intermediate products. However, the appeal by M/s. Gujarat Narmada Valley Fertilizers Co. Ltd. was also allowed on the grounds of the demand being time-barred. The Tribunal emphasized that marketability is a decisive test for dutiability, and actual sale is not necessary to establish marketability. The decision highlighted the importance of stability, shelf life, and potential marketability in determining excisability. en-us Thu, 02 Sep 1999 00:00:00 +0530 Mon, 31 Oct 2011 11:06:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92221 The appeal filed by the Revenue was allowed, confirming the excisability and marketability of the intermediate products. However, the appeal by M/s. Gujarat Narmada Valley Fertilizers Co. Ltd. was also allowed on the grounds of the demand being time-barred. The Tribunal emphasized that marketability is a decisive test for dutiability, and actual sale is not necessary to establish marketability. The decision highlighted the importance of stability, shelf life, and potential marketability in determining excisability. Case-Laws Central Excise Thu, 02 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92221