https://www.taxtmi.com/caselaws?id=93484 Bituminous mixture used for captive consumption was held not to be exigible on the record because marketability was not proved. The product was made in a continuous hot process, solidified on cooling, and could not be reused after remelting; on that material, the Tribunal found no evidence that it was capable of being bought and sold. The Department failed to discharge the burden of showing that the mixture was marketable, so classification under sub-heading 2715.90 did not result in duty liability on the facts before the Tribunal. en-us Mon, 12 Jun 2000 00:00:00 +0530 Fri, 11 Nov 2011 17:03:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93484 Bituminous mixture used for captive consumption was held not to be exigible on the record because marketability was not proved. The product was made in a continuous hot process, solidified on cooling, and could not be reused after remelting; on that material, the Tribunal found no evidence that it was capable of being bought and sold. The Department failed to discharge the burden of showing that the mixture was marketable, so classification under sub-heading 2715.90 did not result in duty liability on the facts before the Tribunal. Case-Laws Central Excise Mon, 12 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93484