https://www.taxtmi.com/caselaws?id=95131 Calcium Citrate was treated as excisable and marketable because it was a separate chemically defined organic compound falling within the tariff, and the record showed recognised market uses and no proven lack of marketability. Innoculum Media was held not marketable and therefore not excisable, as there was no evidence to displace the finding that it lacked the attributes of a marketable commodity. The extended limitation period was upheld because the captive consumption and existence of impure Calcium Citrate as an intermediate product had not been disclosed in the classification lists, and the allegation of suppression remained unrebutted. en-us Fri, 24 Nov 2000 00:00:00 +0530 Thu, 08 Dec 2011 11:30:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95131 Calcium Citrate was treated as excisable and marketable because it was a separate chemically defined organic compound falling within the tariff, and the record showed recognised market uses and no proven lack of marketability. Innoculum Media was held not marketable and therefore not excisable, as there was no evidence to displace the finding that it lacked the attributes of a marketable commodity. The extended limitation period was upheld because the captive consumption and existence of impure Calcium Citrate as an intermediate product had not been disclosed in the classification lists, and the allegation of suppression remained unrebutted. Case-Laws Central Excise Fri, 24 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95131